2005 (12) TMI 407 - AT - Central Excise

Summary

Issues:
1. Commissioner (Appeals) authority under Section 12E of the Central Excise Act
2. Stay Application filed by the Appellant

Analysis:
1. Commissioner (Appeals) authority under Section 12E of the Central Excise Act:
The case involved a challenge to the order of the Commissioner (Appeals) regarding the confiscation of seized goods, redemption fine, duty liability, and penalty. The Appellant contended that the Commissioner (Appeals) exceeded their authority under Section 12E of the Central Excise Act, as sub-section (2) of the said section prohibits the Commissioner (Appeals) from functioning as an officer of the Central Excise. The Appellant relied on a decision of the Tribunal in a similar case to support their argument. The Tribunal in the cited case had held that the Commissioner (Appeals) is debarred from exercising powers and duties conferred on Central Excise officers. In light of this argument, the Consultant requested a stay on the order and urged for final disposal of the appeals.

2. Stay Application filed by the Appellant:
During the hearing, both parties presented their arguments. After considering the submissions, the Judge found prima facie merit in the Appellant's case. Consequently, the Judge granted a stay to the Appellant from the duty and penalty until the appeal is finally disposed of. This decision was pronounced in the open court, providing temporary relief to the Appellant pending the final resolution of the appeal.