9911796707
TMI Blog2000 (4) TMI 266X X X X Extracts X X X X X X X X Extracts X X X X ..... , I am of the view that the appeal itself can be disposed of at this stage. Accordingly I am taking up the appeal for disposal. 2. The jurisdictional Assistant Commissioner, in adjudication of proceedings taken in pursuance of show cause notice dated 11-9-1997 against the appellants and another person, passed order dated 16-3-1999 confiscating certain quantity of finished goods of the appellants with option to redeem the same on payment of a fine of Rs. 50,000/-. There was no demand of any duty or imposition of any penalty against the appellants under the order of adjudication. The order of the Assistant Commissioner was, however, taken in appeal by the party before the Commissioner of Central Excise (Appeals) and the latter passed an ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the order dated 19-8-1999. 4. Ld. Counsel for the appellants has, on the basis of the above facts and circumstances, prayed for setting aside the impugned order and remanding the matter to the lower appellate authority. 5. Ld. Advocate has raised yet another question of law with reference to the requirement of Section 35F of the Central Excise Act. He has submitted that this provision of law is no applicable to a case where there is neither any demand of duty nor any imposition of penalty. The present appellants' case, according to him, is one such case. At the moment, on this issue, I would observe that the appellants will be at liberty to raise the plea before the lower appellate authority at the appropriate stage. 6. Both the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable and rational manner by the lower appellate authority. I, therefore, hold that the reliance placed by the Commissioner (Appeals) on Jesus Sales Corporation is mis conceived. For the reasons already noted, I set aside the interim stay order. The interim stay order having been set aside, the final order of the Commissioner (Appeals) holds no ground and the same is also set aside on the same grounds as set out in relation to the interim stay order. 7. The matter is remanded to the Commissioner (Appeals) for fresh consideration in the manner prescribed hereinafter. 8. The stay application of the appellants shall be considered afresh along with their application for modification on merits and a speaking order shall be passed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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