9911796707
TMI Blog2025 (3) TMI 1183X X X X Extracts X X X X X X X X Extracts X X X X ..... ty confirmed the demand of Basic Excise Duty (BED), National calamity Contingent Duty (NCCD) for the period from 15.01.2020 to 31.12.2021 with interest and imposed penalty under Section 11AC(1) of the Central Excise Act, 1944. 2. The Appeal No. E/20298/2023 is filed by Revenue based on the Review Order No. 01/2023-24 dated 03.05.2023 of the Committee of Commissioner of the order dated 02.02.2023 issued by Commissioner (Appeals) dropping the interest under Section 11AA of the Central Excise Act, 1944 against demand for the period from 16.06.2019 to 05.07.2019 confirmed vide Order-in-Original No. 53/2022-23 dated 13.09.2022. 3. The brief facts are the Appellant is manufacturing 'chewing Tobacco' under CETH 2403 9910, when Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Once, excise duty is exempted, amount by way of surcharge will also be nil. Thus to adjudicate the issue, the additional grounds raised by the appellant may be allowed. 5. However, Learned Authorised Representative (AR) for the Revenue strongly opposed the application and submits that the Tribunal have no power to consider the additional grounds as submitted by the appellant at this stage. Both Learned AR as well as Ld. counsel for the appellant relied on catena of decisions/judgments in support of their submissions. 6. Learned Counsel for the appellant further submits that adjudication authority as per impugned order imposed penalty on the ground that the appellant failed to pay appropriate BED and NCCD during the impugned period on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d imposed penalty. 8. Heard both sides and perused the records. 9. After considering the grounds raised by the appellant in the present application and also considering the ratio of judgments, we find no reason to reject the present application for considering the additional grounds. However, considering that the issue is also on sustainability of the demand as held by Hon'ble Supreme Court and since the issues were not considered by the adjudicating authority, it is proper for this Tribunal to remand the matter to Adjudicating Authority. As regards penalty and demand by invoking Rule 12(5) of the Central Excise Rules 2017, we find that the appellant had challenged the Notification No. 3/2019-CE dated 06.07.2019 by filing Writ Petition No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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