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TMI Blog2009 (10) TMI 726X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings were initiated and the Original Adjudicating Authority confirmed the demand of duty of Rs. 9,52,689/- and also imposed an equal amount as penalty. On appeal filed by the appellants, the Commissioner (Appeals) confirmed the duty amount of Rs. 5,77,698/- and also imposed an equal amount of penalty. 2. On an appeal filed by the appellant before the Tribunal, this Tribunal vide Order No. 737-739/WZB/2003 dated 9-4-2003 allowed the appeal on the ground relying upon the decision of the Madras High Court in Beauty Dyers v. Union of India reported in [2004 (163) E.L.T. 28 (Mad.)=2002 (52) RLT 644] wherein the Hon ble High Court held that Hot Air Stenter Independent Textile Processors Annual Capacity Determination Rules, 1998 are ultra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal is set aside. The matter is remanded to the Tribunal for passing fresh orders in accordance with law. The appeal stands disposed of accordingly. 5. It was submitted by Shri Willingdon Christian, learned advocate, on behalf of the respondents that with the order passed by the Tribunal on 9-4-2003, there is no order of Commissioner (Appeals) left to adjudicate upon. Since Revenue has not filed an appeal against the decision dated 9-4-2003, that order has attained finality. Therefore, the Tribunal cannot once again go into the correctness of the penalty on the basis of remand order passed by the Hon ble High Court. If the arguments advanced by the learned advocate is accepted, it would amount to this Tribunal not obeying the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is being claimed. There is no such specific restriction in the Circular. Therefore, I find that Commissioner (Appeals) has correctly applied the circular and reduced the penalty to Rs. 5,77,698/-. 7. However, Hon ble Supreme Court while deciding the issue in the case of Krishna Processors, has observed that vires of the rules are before various High Courts and therefore they are not going into the vires. This Tribunal has been remanding such issues to the Original Adjudicating Authority with a direction that the Original Adjudicating Authority should await the decision of the Hon ble Gujarat High Court before whom also the virus of the rules have been challenged and take a decision after the Hon ble High Court decides the issue. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X
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