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TMI Blog2023 (6) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... E(b) of the Customs Act, an appeal lies against any order of the CESTAT relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. The appeal by the assessee pertaining to the customs 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. 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 asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... common judgment against a common order passed by the Commissioner while adjudicating upon two show cause notices, one pertaining to the Central Excise Act and the second pertaining to the Customs Act. The Tribunal, by its impugned order, disposed of the appeals in the following terms : 93. The appeals are disposed off in the following terms: 1) Central excise duty under proviso to Section 3(1) of the Central Excise Act is payable on 6,35,626.7 kms of optical fibres is upheld subject to granting credit of duty already paid (Rs. 10,54,54,680/-) on this quantity when it was cleared from E2. 2) Confiscation of 3,35,636 kms of optical fibres manufactured in E3 removed without payment of duty under Rule 25(1) (a), (b) and (d) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9) Penalty of Rs. One crore imposed on the appellant company under Section 112(a) is set aside. The Commissioner will redetermine the quantum of penalty after ascertaining the extent to which raw materials imported under notification 53/97-Cus. Are not accounted for. We may however make it clear that since the capital goods are held to be liable to confiscation under Section 111(o), penalty is imposable. 10) Penalties imposed on the various employees under Section 112(b) at sl.no.6 above are set aside and appeals allowed. 3 The appeal by the assessee pertained both to the adjudication which took place in pursuance of the show cause notice under the Central Excise Act as well as the order of confiscation and redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uest, on the short ground that the customs component forming part of the order impugned in the appeal comprises only of redemption fine and penalties and that once the above appeal is withdrawn with respect to excise component, the appeal will not even be maintainable in respect of the other portion. But the aforesaid objection can be taken by the Union of India when the appeal relating to the custom component comes up for hearing. The respondent cannot object to the appellant withdrawing any portion of the appeal, provided the appellant is not seeking any benefit from Court on account of the withdrawal. In view of the above, I.A.No.35035/2020 is allowed and the appeal shall be treated as withdrawn only in respect of the dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment 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 stand transferred to the High Court of Judicature at Bombay for disposal; (ii) The appeal arising out of the Transferred Case, namely, Tax Appeal No 4 of 2006 shall stand restored to the file of the High Court of Judicature at Bombay. 9 Having regard to the fact that the appeals pertain to the year 2007 and 2006 respectively, we would request the High Court to dispose of the appeals expeditiously and preferably within a period of six months of the date on which a certified copy of this order is produced on the record of the High Court. 10 The Registrar (Judicial) of the High Court o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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