CEA No. 46 of 2009(O&M) 1
IN THE HIGH COURT OF PUNJAB AND HARYANA AT
CHANDIGARH.
CEA No. 46 of 2009(O&M)
Date of decision 28 .7.2009
Commissioner, Central Excise Commissionerate, Jalandhar
...Appellant
Versus
M/s Markfed Refined Oil and Allied Industries ... Respondent
CORAM: HON'BLE MR. JUSTICE M.M. KUMAR
HON'BLE MR. JUSTICE JASWANT SINGH
Present: Mr. Gurpreet Singh ,Advocate for the appellant
1. Whether Reporters of local papers may be allowed to see the judgement ?
2. To be referred to the Reporter or not ?
3. Whether the judgement should be reported in the Digest ?
M.M.KUMAR, J.
The revenue has filed the instant appeal under Section 35 G of
the Central Excise Act, 1944 challenging order dated 28.3.2008 passed by
the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for
brevity ‘the Tribunal’). The Tribunal has recorded a categorical finding that
there is no material brought on record which may lead to an inference that
there was any intention to evade duty by playing fraud or collusion. The
dealer- respondent is a government undertaking namely Markfed. After
recording the aforesaid finding, the order of penalty has been set aside by
the Tribunal.
Having heard learned counsel, we find that no exception is
provided to interfere in the impugned order in which pure findings of fact
have been recorded. Once the dealer- respondent is a government
organisation like Markfed it is not easy to infer any evasion of duty much
CEA No. 46 of 2009(O&M) 2
less its intention to do so. There is thus no merit in the appeal as no question
of law warranting its admission would arise. Dismissed.
(M.M.Kumar)
Judge
(Jaswant Singh)
28.7.2009 Judge
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