2008 (4) TMI 652 - AT - Central Excise

Summary

Issues:
1. Appeal against order passed by Commissioner (Appeals) by Revenue.
2. Confiscation of seized goods and imposition of personal penalty.
3. Application of KVSS 1998 for settlement.
4. Competent authority's issuance of immunity certificate.
5. Interpretation of KVSS provisions regarding show cause notice and seizure.

Analysis:

1. The appeal was filed by the Revenue against the order passed by the Commissioner (Appeals) regarding the confiscation of seized goods and imposition of personal penalty. The Commissioner (Appeals) set aside the show cause notice based on the application of KVSS 1998 for settlement. The appellant contended that they had filed a declaration under KVSS 1998 and obtained a certificate regarding settlement, thus arguing against the confiscation and penalty.

2. The Commissioner (Appeals) carefully reviewed the case records, submissions, and grounds of appeal. It was noted that the appellant had applied for immunity against the show cause notice pending adjudication, and the competent authority had issued a certificate granting immunity, referencing the specific show cause notice in question. The Commissioner (Appeals) found that the issue had been settled by the competent authority under KVSS 1998, and therefore, no further action was necessary. The Commissioner (Appeals) emphasized that the appellant had fulfilled the required duty, leading to the decision to set aside the lower authority's order.

3. The Commissioner (Appeals) highlighted that the show cause notice considered under KVSS 1998 included the aspect of seizure, indicating that the settlement under the scheme encompassed such issues. Consequently, the Revenue's appeal was deemed to lack merit, and it was rejected accordingly.

4. The judgment concluded by stating that there was no infirmity in the Commissioner (Appeals)'s decision, as the application of KVSS 1998 and the issuance of the immunity certificate were found to be valid and conclusive in settling the matter. The decision to reject the Revenue's appeal was upheld, emphasizing the settlement under KVSS 1998 as the basis for the ruling.

This detailed analysis of the judgment provides a comprehensive understanding of the issues involved, the application of KVSS 1998 for settlement, and the competent authority's role in granting immunity in the context of confiscation and penalties related to seized goods.