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2013 (2) TMI 225 - AT - Central ExciseNon imposition of redemption fine and for extending benefit of discharge of penalty of 25% of the amount of duty confirmed - revenue appeal - Held that - As appeals filed by the assessees were allowed by way of remand with specific and clear finding keeping all the issues open and have not given any opinion on the merits of the case. Since the entire issue is kept open this appeal also needs to be allowed by way of remand to the adjudicating authority - Revenue s appeal is allowed by way of remand to the adjudicating authority to reconsider the issue.
Issues: Out of turn hearing of appeal, Remand order, Imposition of redemption fine, Discharge of penalty, Disposal of appeal
In the judgment by the Appellate Tribunal CESTAT Ahmedabad, the application was filed for out of turn hearing of appeal No. E/281 of 2011. Despite the absence of the appellant during the hearing, the advocate on record submitted that the matter should be decided based on its merits. It was noted that the impugned order in the appeal had already been set aside and the case remanded back, while the Revenue's appeal was related to the non-imposition of redemption fine and the extension of the benefit of a penalty discharge of 25% of the duty confirmed. The departmental representative confirmed that the Order-in-Appeal in both cases was the same. Considering the view taken in the respondent's case in the impugned order, the Tribunal deemed it appropriate to dispose of the appeal promptly and allowed the application for out of turn hearing. Upon reviewing the final orders dated 10.01.2012, it was found that the appeals filed by the assessees were allowed by way of remand with a clear directive to keep all issues open without expressing any opinion on the merits of the case. Given that the entire issue was left open in the assessee's appeal, the Tribunal concluded that the appeal in question also needed to be allowed by way of remand to the adjudicating authority. Consequently, the impugned order was set aside, and the Revenue's appeal was allowed for remand to the adjudicating authority to address the issue in accordance with the Tribunal's directions in the remand order dated 10.01.2012. The appeal was disposed of in line with the above indications.
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