No reason is given as to why order of Commissioner (A) is not acceptable - Revenue appeal dismissed
THE Commissioner(A) had set aside the redemption fine imposed of Rupees One lakh on the respondent assessee. He did not stop at that - he held the demand to be time barred and confirmed the duty only for the normal period and on top of that allowed deductions from assessable value citing the provisions of section 4 of the CEA, 1944.
It was too much to bear for the Revenue. Not acceptable … probably this is what the CCE might have thundered some nine years ago.
Simply put, the CCE, Aurangabad just did not like the order passed by the Commissioner(A) and for that purpose an appeal came to be filed before the CESTAT.
The matter was adjourned three times and the notice issued to the Respondent had come back undelivered. So, the appeal was taken up for disposal in the absence of the Respondent.
The Bench took a closer look at the Revenue appeal and observed -
"4. The contention of the Revenue is that the order passed by the Commissioner (Appeals) giving relief of redemption fine and allowing certain deductions from sale value at depot is not acceptable. There is no ground in the appeal of the Revenue to say that the impugned order is passed in violation of the provisions of the Central Excise Act or the Rules. The only ground is that the order passed by the Commissioner (Appeals) giving relief of redemption fine and allowing certain deductions from the sale value at depot is not acceptable. No reason is given why the same is not acceptable. In view of this, there is no merit in the Revenue's appeal and the same is dismissed."