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2009 (3) TMI 708 - AT - Central Excise
Issues Involved:
1. Clearance from Committee on Disputes (C.O.D.) for pursuing appeal on penalty only. 2. Tribunal setting aside penalty and department filing reference application before High Court. 3. Applicant seeking permission to contest demand of duty and C.O.D. permitting appeal on both penalty and duty. Analysis: 1. The first issue revolves around the clearance obtained from the Committee on Disputes (C.O.D.) regarding pursuing the appeal. The Commissioner had confirmed the duty demand and imposed a penalty of Rs. 2 crores on the applicant, a Public Sector Undertaking. The C.O.D. granted limited clearance for the appeal, allowing contesting the penalty imposition only. Subsequently, the Tribunal set aside the penalty based on the C.O.D.'s clearance, leading to the department filing a reference application before the High Court, which is still pending. 2. The second issue concerns the Tribunal's decision to set aside the penalty and the subsequent filing of a reference application by the department before the High Court. The Tribunal's order dated 7-9-2000 [2000 (122) E.L.T. 41 (Tri.-Del.)] played a crucial role in this matter, leading to the ongoing proceedings before the High Court. 3. The final issue involves the applicant's pursuit before the C.O.D. to seek permission to contest both the demand of duty and the penalty. After the C.O.D. permitted pursuing the appeal on both aspects, the Tribunal acknowledged this permission and allowed the applicant's applications. Consequently, the appeal was scheduled for final hearing on 28th April 2009, indicating a significant development in the case. In conclusion, the judgment highlights the procedural intricacies involving the C.O.D.'s clearance, the Tribunal's decisions on penalty, and duty demands, and the subsequent legal proceedings before the High Court. The applicant's efforts to contest both penalty and duty aspects were recognized, leading to a significant advancement in the case with the appeal set for final hearing.
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