2014 (10) TMI 50 - AT - Central Excise

Determination of correct demand of duty, interest and levy of penalty - held that - show-cause notice was issued for demand of duty along with interest and imposition of penalty. The said show-cause notice was dropped by the adjudicating authority. The said order was challenged before the Commissioner (Appeals) who set aside the order of adjudication. In that order, neither he asked the lower authorities to determine the correct demand of duty nor he quantified the demand of duty - net result of the order is not known, therefore, it would be in the interest of justice to stay the operation of the said order - stay granted.

Summary

The Appellate Tribunal CESTAT MUMBAI granted stay of operation of the impugned order in a case involving demand of duty, interest, and penalty. The order challenged by the applicant was set aside by the Commissioner (Appeals) without determining the correct demand of duty. The Tribunal stayed the operation of the order pending appeal, directing the appeal filed by the revenue to be tagged for final disposal.