2006 (8) TMI 120 - HC - Central Excise

Commissioner while accepting the abatement claim of the assessee recovery of demand & penalty was ordered Tribunal quashed the demand & penalty - contention raised by Revenue that the Tribunal could not go into the issue which was not subject matter of the order appealed against, is totally misconceived & liable to be rejected - CBEC should look into the matter with regard to filing of appeals in the matters involving petty amount, as in the present case

Summary

The High Court of Punjab & Haryana dismissed the Revenue's appeal regarding abatement claim under Section 35(C)(1) of the Central Excise Act, 1944. The Tribunal correctly decided the issue not subject to the appealed order. The Tribunal quashed the duty demand and penalty imposed by the Commissioner. The Revenue's appeal was dismissed for lack of merit. The Court suggested the Central Board of Excise and Customs review filing appeals for matters involving petty amounts.