2003 (8) TMI 426 - AT - Central Excise

Summary

Issues:
1. Interpretation of Tribunal's Order regarding setting aside personal penalty.
2. Commissioner's application for fresh order on penalty imposed under Rule 173Q.

Issue 1 - Interpretation of Tribunal's Order regarding setting aside personal penalty:
The Commissioner filed a Miscellaneous Application regarding the Tribunal's Order setting aside the personal penalty imposed on the appellants. The Commissioner pointed out discrepancies in the application, such as lack of name disclosure and treating it as an appeal. The Tribunal's Order did not mention specific rules like Rule 209A or Rule 173Q. The Commissioner contended that the Tribunal set aside the penalty under Rule 209A, which had already been set aside by the Commissioner (Appeals). However, the Tribunal's Order only referred to setting aside the personal penalty without specifying any rule. The Commissioner's interpretation was deemed incorrect as the Tribunal did not mention any specific rule in its Order, indicating a lack of understanding or poor application of mind. The Miscellaneous Application was disposed of accordingly.

Issue 2 - Commissioner's application for fresh order on penalty imposed under Rule 173Q:
The Commissioner sought a fresh Order on the penalty imposed under Rule 173Q, which was upheld by the Commissioner (Appeals) but not discussed in the Tribunal's Order. The Commissioner requested the Tribunal to either confirm the Order-in-Appeal or pass any suitable Order. The Tribunal's Order did not address Rule 173Q specifically, leading to the Commissioner's request for clarification. The Commissioner's application highlighted the need for clarity on the penalty imposed under Rule 173Q, which was not mentioned in the Tribunal's decision. The Tribunal's failure to reference Rule 173Q in its Order prompted the Commissioner to seek a fresh Order for clarification, emphasizing the importance of understanding and correctly applying the Tribunal's decisions.

This detailed analysis of the judgment addresses the issues raised by the Commissioner in the Miscellaneous Application and clarifies the Tribunal's decision regarding the personal penalty imposed on the appellants.