2009 (2) TMI 220 - HC - Central Excise

Summary

Issues involved: Appeal u/s 35-G of the Central Excise Act challenging order of the Tribunal; Application under Section 149 C.P.C. for deficiency of Court fee; Application under Section 5 of the Limitation Act for condonation of delay.

Appeal u/s 35-G of the Central Excise Act:
The Tribunal found no intention to evade Excise duty as shortage was explained during stock verification. Director's lack of involvement in day-to-day affairs was cited as reason for inability to explain shortage. No material supported clandestine removal of inputs. Citing precedents, it was concluded that no penalty u/s 11AC of the Act could be imposed due to substantive findings against the appellant. Appeal dismissed on merit.

Application under Section 149 C.P.C.:
As the appeal was dismissed on merit, no order was deemed necessary for the application filed under Section 149 C.P.C. for deficiency of Court fee.

Application under Section 5 of the Limitation Act:
Given the dismissal of the appeal on merit, no action was deemed necessary on the application under Section 5 of the Limitation Act for condonation of delay in filing the appeal.