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TMI Blog2015 (10) TMI 1296X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be in the interests of justice, if the appeals are restored to the file of the Tribunal for deciding the same on the limited question - Decided in favour of assessee. - SPECIAL CIVIL APPLICATION NO. 1847 of 2015 - - - Dated:- 8-10-2015 - MS. HARSHA DEVANI AND MR. A.G.URAIZEE, JJ FOR THE PETITIONER : MR HASIT DILIP DAVE, ADVOCATE FOR THE PRESPONDENT : MR GAURANG H BHATT, ADVOCATE JUDGMENT PER : HONOURABLE MS.JUSTICE HARSHA DEVANI 1. Leave to amend the cause-title as well as the prayer clause. 2. Rule. Mr. Gaurang Bhatt, learned senior standing counsel waives service of notice of rule on behalf of the respondents. Having regard to the controversy involved in the petition, with the consent of the learne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioners do not desire to contest the appeals on merit and only seek to avail of the benefit of option of reduced penalty under section 11AC of the Central Excise Act, 1944 and rule 26 of the Central Excise Rules, 2002 as the case may be, which was not given at the relevant time. It was submitted that in these circumstances, the impugned orders may kindly be quash and set aside and the appeals be restored to the file of the Tribunal for deciding the same on the limited question of grant of option of reduced penalty under section 11AC of the Central Excise Act and rule 26 of the Central Excise Rules, as the case may be. 5. On the other hand, Mr. Gaurang Bhatt, learned senior standing counsel for the respondents opposed the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en to them at the relevant point of time, this court is of the view that it would be in the interests of justice, if the appeals are restored to the file of the Tribunal for deciding the same on the limited question, as aforesaid. 8. For the foregoing reasons, the petition succeeds and is, accordingly, allowed to the following extent : 8.1 The impugned orders dated 10.4.2014 and 29.9.2014 passed by the Tribunal are hereby quashed and set aside. The appeals are restored to the file of the Tribunal for the purpose of considering the limited question as to whether the petitioners are entitled to the benefit of option of reduced penalty under section 11AC of the Central Excise Act and rule 26 of the Central Excise Rules, as the case may b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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