Allahabad High Court High Court

Commissioner Of Customs & Central … vs M/S Ravi Organics Ltd. on 18 January, 2010

Allahabad High Court
Commissioner Of Customs & Central … vs M/S Ravi Organics Ltd. on 18 January, 2010
Court No. - 37

Case :- CENTRAL EXCISE APPEAL DEFECTIVE No. - 322 of 2005

Petitioner :- Commissioner Of Customs & Central Excise
Respondent :- M/S Ravi Organics Ltd.
Petitioner Counsel :- K.C. Sinha,A.S.G.I.

Hon'ble Rajes Kumar,J.

Hon’ble Subhash Chandra Nigam,J.

Heard Sri Shambhu Chopra, Standing Counsel, and Sri A.P. Mathur
appearing on behalf of the respondent.

Cause shown in Civil Misc. (Delay Condonation) Application No. 229369 of
2005 is sufficient. The application is allowed and the delay in filing the appeal
is condoned.

We are of the view that the following substantial question of law arises on the
order of the Tribunal :

“Whether the mandatory penalty imposed in terms of Section 11-AC of the
Central Excise Act, 1944, can be reduced by the Hon’ble Tribunal?”

Admit.

Order Date :- 18.1.2010
PG