9911796707
TMI Blog2023 (6) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Mukesh Kumar Maroria, AOR Ms. Nisha Bagchi, Adv. Ms. Monica Benjamin, Adv. Ms. Deepabali, Adv. Mr. T.S. Sabarish, Adv. ORDER 1 There are two proceedings before this Court : (i) Civil Appeal No 2869 of 2007 instituted by the assessee, Sterlite Opticals Technologies Ltd, against the judgment and order dated 17 June 2005 of the West Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal CESTAT; and (ii) Transferred Case No 22 of 2011 instituted by the Commissioner of Central Excise and Customs for transfer of Appeal No 4 of 2006 instituted by the Department before the High Court of Judicature at Bombay. 2 The CESTAT rendered a common judgment against a common order passed by the Commissioner while adjudicating upon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Babu and Pramod Unde are set aside thus allowing their appeals. 7) Confiscation of capital goods as mentioned in Annexure 47 to the show cause notice under Section 111(o) of the Customs Act for contravention of the provisions of notification 53/97 Cus. upheld. Redemption line is reduced to Rs. J15 crores (fifteen crores). 8) Duty demanded on the raw material is set aside and the matter remanded to the adjudicating authority to redetermine the same after considering the submissions made by the appellants. Opportunity of being heard should be accorded along with an opportunity to furnish evidence if any in this regard. 9) Penalty of Rs. One crore imposed on the appellant company under Section 112(a) is set aside. The Commissioner w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal has two components, one arising out of the Central Excise Act and the other arising out of the Customs Act. According to the appellant, they went under the Sabka Vishwas (Legacy Dispute Resolution) (SVLDR) Scheme, 2019 issued under the Finance Act, 2019 for the settlement of the disputes qua the excise component alone. Therefore, the appellant seeks to withdraw only that part of the dispute in the above appeal which relates to the excise component, but retaining the appeal insofar as the customs component is concerned. However, the Ld. Standing counsel for the Union of India opposed the request, on the short ground that the customs component forming part of the order impugned in the appeal comprises only of redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms component does not fall within the ambit of Section 130E(b) of the Customs Act 1962. Hence, it would be appropriate to transfer the appeal filed by the assessee to the High Court of Judicature at Bombay. 7 Insofar as the Transferred Case is concerned, the Department had moved for transfer of the appeal which was instituted before the High Court to this Court in view of the pendency of the appeal filed by the assessee. Since the appeal by the assessee is being transferred to the High Court, the Transferred Case shall accordingly have to be remitted by restoring the appeal filed by the Department to the High Court of Judicature at Bombay for disposal. 8 We accordingly pass the following order : (i) Civil Appeal No 2869 of 2007 shall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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