2017 (11) TMI 1988 - AT - Central Excise

Waiver of demand of duty with interest and penalty - HELD THAT - Both sides have agreed that against the impugned order, the assessee-Respondents have filed the case before the Tribunal in M/S SHREE POUCHES VERSUS CCE, JAIPUR-I 2017 (11) TMI 701 - CESTAT NEW DELHI and the Tribunal by modifying the impugned order remanded the matter to the original authority. When it is so, then we remand this matter also pertaining to the dropping of the demand to the original authority. Thus, the original authority is directed to decide the issue de novo, but by providing a reasonable opportunity to the assessee-Respondents to present their case. Fresh evidence, if any, may be admitted as per law. The appeal filed by the Department is allowed by way of remand.

Summary

Issues Involved:
Appeal against dropping demand of ?11,61,290 with interest and penalty by Commissioner of Central Excise, Jaipur.

Analysis:
The Department filed an appeal against the dropping of a demand of ?11,61,290 along with interest and penalty by the Commissioner of Central Excise, Jaipur. The Tribunal noted that the assessee-Respondents had filed a case against the impugned order, and the Tribunal had remanded the matter to the original authority in a related case. Consequently, the Tribunal decided to remand the present matter to the original authority as well. The original authority was directed to re-examine the issue, providing the assessee-Respondents with a fair opportunity to present their case. The Tribunal also allowed the admission of fresh evidence if necessary. Ultimately, the Department's appeal was allowed by way of remand, and the cross-objection was disposed of accordingly. The judgment was dictated and pronounced in open court by the presiding judge.

This judgment primarily dealt with the appeal filed by the Department against the dropping of a significant demand by the Commissioner of Central Excise, Jaipur. The Tribunal's decision to remand the matter to the original authority was based on the related case involving the same parties. The Tribunal emphasized the importance of providing the assessee-Respondents with a fair opportunity to present their case and allowed for the admission of fresh evidence if required. The ultimate outcome of the judgment was the allowance of the Department's appeal through remand, ensuring a thorough re-examination of the issue by the original authority. The judgment was concluded with the disposal of the cross-objection in accordance with the decision on the appeal.