2013 (11) TMI 1595 - HC - Central Excise

Summary

Issues involved:
The appeal against the Final Order Nos. 655/2005 and 656/2005 confirmed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai.

Summary:

Issue 1: Interest and Penalty

The respondent, engaged in the business of cotton yarn, faced show cause notices for Excise duty payment, penalty, and interest. The Commissioner of Central Excise, Madurai confirmed the duty but rejected interest and penalty demands, citing a time-bar on the 2001 notices. Appeal Nos. E/614/2004 and E/615/2004 upheld the original orders. The appellant argued against the findings, claiming errors in assessing interest and penalty liabilities.

Issue 2: Customs Duty Exemption

The respondent was previously exempted from additional Excise duty in Final Order No. 370/2009 by the Customs, Excise and Service Tax Appellate Tribunal, Chennai. The Department accepted this decision, indicating the respondent's non-liability for customs duty. Given the settled nature of these issues in favor of the respondent, the present Civil Miscellaneous Appeals were deemed unnecessary and thus dismissed. The substantial questions of law raised were decided in favor of the respondent.

In conclusion, the Civil Miscellaneous Appeals were dismissed without costs, as the issues had already been resolved in favor of the respondent in a previous final order.