9911796707
TMI Blog2013 (6) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, in our view, satisfy the description of any order or decision passed by him under this Act. Appeal against any such order would lie before the Tribunal in terms of Clause (a) of sub-section (1) of Section 35B of the Central Excise Act. The Tribunal thus, was justified in entertaining such an appeal. - Decided against the revenue. - Tax Appeal No. 951 of 2012 - - - Dated:- 13-2-2013 - Akil Kureshi And Sonia Gokani,JJ. For the Petitioner : Ms. Manisha Lavkumar ORDER (Per : Honourable Mr. Justice Akil Kureshi) 1. The Department has challenged the judgment of Customs, Excise and Service Tax Appellate Tribunal, dated 15.05.2012 raising following questions for consideration:- (A) Whether the Hon ble Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the offence. 2.2 The Chief Commissioner, Central Excise, Ahmedabad, however, by his order dated 29.03.2010, rejected such an application for compounding on various grounds. Aggrieved by such order, Shri.G.B.Mishra appealed before the Tribunal under Section 35B of the Central Excise Act. Such appeal came to be partly allowed. The department s stand that the appeal would not be maintainable was rejected. On the merits of the order passed by the Commissioner, Tribunal made certain observations and ultimately remanded the proceedings before the Commissioner for passing a fresh order, after giving reasonable opportunity to Shri.G.B.Mishra. This, the order of the Tribunal is challenged by the Department in the present appeal. 3. Counsel M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding authority shall call for a report from the reporting authority with reference to the particulars furnished in the application, or any other information, which may be considered relevant for examination of such application. Sub- rule (3) of Rule-4 provides that the compounding authority, after taking into account the contents of the said application, may pass an order, either allowing the application indicating the compounding amount and grant immunity from prosecution or reject such an application. Under sub-rule (5) of Rule 4, the applicant gets 30 days of time from the date of receipt of order under Sub-rule (3) to deposit the compounding amount. Rule 5 provides for fixation of compounding amount. Rule 6 pertains to power of compoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellate (Commissioner of Central Excise) under Section 35, as it stood immediately before the appointed day; (d) an order passed by the Board or the (Commissioner of Central Excise), either before or after the appointed day, under Section 35A, as it stood immediately that day; 6. Clause-a of sub-section (1) of Section 35B thus permits person aggrieved to file an appeal before the Appellate Tribunal against the decision and order passed by the Commissioner of Central Excise as an adjudicating authority. 7. The Adjudicating Authority has been defined in Section 2(a) of the Central Excise Act, 1944 as under:- (a) Adjudicating authority means any authority competent to pass any order or decision under this Act, but does not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner as adjudicating authority as defined under Section 2(a) of the Act. Any such order would certainly be an order passed under the Act. The words any order or decision under the Act used in Section 2(a) of the Central Excise Act, 1944, defining the term, Adjudicating authority , must take in its fold an order deciding the lis of a party and would not include merely an administrative order. In the present case, however, the Commissioner s order does decide the question of compoundability of an offence of the applicant concerned and would therefore, in our view, satisfy the description of any order or decision passed by him under this Act. In that view of the matter, appeal against any such order would lie before the Tribunal in terms o ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
