2009 (1) TMI 613 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, KOL mentioned in the judgment 2009 (1) TMI 613 - CESTAT, KOLKATA, was presided over by Dr. Chittaranjan Satapathy. The case involved a Departmental Appeal against an impugned order concerning six noticees. The Department sought to impose penalties on all six noticees under Section 11AC. The lower appellate authority allowed the Department's Appeal for remand but rejected the Department's case for applying Section 11AC due to a stock-taking loss, not a non-levy/short-levy situation. The Departmental Representative supported the imposition of penalties under Section 11AC. However, the Tribunal found that Section 11AC did not apply to stock-taking losses, and the limitation period for duty demand did not apply due to continued liability. The Tribunal upheld the lower appellate authority's decision to remand the case for penalty imposition under other provisions, ultimately rejecting the Department's Appeal. The judgment was pronounced and dictated in an open court setting.