9911796707
TMI Blog2003 (8) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order]. The present Miscellaneous Application has been filed by the Commissioner of Central Excise, Kolkata-II in the context of Order No. S-293/A-342/KOL/2003, dated 22-4-03 passed by the Tribunal, vide which personal penalty imposed upon the applicants/appellants was set aside. 2. I have seen the present Miscellaneous Application signed by the Commissioner. Before I proceed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , set aside the personal penalty imposed under Rule 209A. However, the personal penalty imposed under Rule 173Q was upheld by the Commissioner (Appeals) against which the appellant filed an appeal before the Tribunal. The Commissioner contended that the Tribunal in its Order extended the benefit to the respondents herein by setting aside the quantum of personal penalty under Rule 209A which was se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner (Appeals). For better appreciation, I would like to reproduce Para 3 of the Tribunal s Order :- 3. After considering the submissions made from both the sides duly represented by Shri U.P. Moitra, ld. Consultant for the appellants and Shri J.R. Madhiam, ld. JDR for the Revenue, I find that the original adjudicating authority as well as the Commissioner (Appeals) has recorded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the appellants. As is evident from the above, the Tribunal has simply set aside the personal penalty without making any reference to any particular provision of law. It is not appreciated the way the Commissioner has interpreted the said judgment that the personal penalty imposed under Rule 209A which already stands set aside by the Commissioner (Appeals), has again been set aside. The Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... I have already reproduced the relevant para of C.E.G.A.T. s Order where there is no reference to any rule either 173Q or 209A. As such, to contend that penalty referred to in Tribunal s Order and set aside by it refers to penalty imposed under Rule 209A shows non-application of mind on the part of the Commissioner or his poor understanding of the Tribunal s decision. I hold that before filing such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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