{"id":131185,"date":"2008-09-15T00:00:00","date_gmt":"2008-09-14T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissionercentral-excise-vs-ms-asian-plywood-industries-p-on-15-september-2008"},"modified":"2014-05-07T13:59:11","modified_gmt":"2014-05-07T08:29:11","slug":"commissionercentral-excise-vs-ms-asian-plywood-industries-p-on-15-september-2008","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissionercentral-excise-vs-ms-asian-plywood-industries-p-on-15-september-2008","title":{"rendered":"Commissioner,Central Excise vs M\/S Asian Plywood Industries P on 15 September, 2008"},"content":{"rendered":"<div class=\"docsource_main\">Patna High Court<\/div>\n<div class=\"doc_title\">Commissioner,Central Excise vs M\/S Asian Plywood Industries P on 15 September, 2008<\/div>\n<div class=\"doc_author\">Author: Chandramauli Kumar Prasad<\/div>\n<pre>                       TAX CASE No.20 OF 2001\n\n       (Against order No.S-371, A-411\/Kol\/2001 dated 21.6.2001 passed by\n       Mrs.Archana Wadhwa, Member (Judicial) of the Customs, Excise and\n       Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta in Stay\n       Petition No.602 \/2000 and Appeal No.E-518 of 2000)\n                                 ---------\n<\/pre>\n<p>      COMMISSIONER,CENTRAL EXCISE,PATNA&#8212;&#8212;&#8212;&#8212;&#8212;-Applicant<br \/>\n                          Versus<br \/>\n      M\/S ASIAN PLYWOOD INDUSTRIES((P) Ltd.&#8212;&#8212;&#8212;&#8212;Respondent\n<\/p>\n<p>                          &#8212;&#8212;&#8212;\n<\/p>\n<p>               For the Applicant : Mr.Rakesh Kumar Singh,<br \/>\n                                   Central Government Standing Counsel.\n<\/p>\n<p>               For the Respondent : None.\n<\/p>\n<p>                                    &#8212;&#8212;-\n<\/p>\n<p>                                 PRESENT<\/p>\n<p>              THE HON&#8217;BLE MR. JUSTICE CHANDRAMAULI KR. PRASAD<br \/>\n               THE HON&#8217;BLE DR. JUSTICE RAVI RANJAN\n<\/p>\n<p>                                &#8212;&#8212;&#8212;-\n<\/p>\n<p>Prasad &amp;                   M\/s Asian Plywood Industries (Private) Limited<br \/>\nRanjan, JJ:\n<\/p>\n<blockquote><p>               (hereinafter referred to as the &#8220;manufacturer&#8221;) manufactures<\/p>\n<p>               wood and articles of wood classifiable under Chapter 44 of the<\/p>\n<p>               Central Excise Tariff. The preventive Officers of the Central<\/p>\n<p>               Excise Headquarters, upon an intelligence report, visited the<\/p>\n<p>               manufacturer&#8217;s factory and conducted various checks and<\/p>\n<p>               verification. It was found that RG-I register was not written upto-<\/p><\/blockquote>\n<p>               date and certain private records maintained by the manufacturer<\/p>\n<p>               reflected actual production and clearance of final products on<\/p>\n<p>               day-to-day basis. Physical stock taking of the finished goods was<\/p>\n<p>               undertaken and it was found that the stock was short than the<\/p>\n<p>               actual recorded balance in the RG-I register. The statements of<\/p>\n<p>               Supervisor of the manufacturer company, namely, Rudal Singh<br \/>\n<span class=\"hidden_text\">                       2<\/span><\/p>\n<p>as also P.S.Yadav, Person-in-charge of the Excise work were<\/p>\n<p>recorded. Informations were also sought for from the buyers of<\/p>\n<p>the manufacturer and in the process the statement of one Iqbal<\/p>\n<p>Ahmad, Proprietor of M\/s Ply-way, Patna was recorded. On the<\/p>\n<p>basis of the aforesaid fact, the manufacturer was served with a<\/p>\n<p>show cause notice dated 20th of August, 1998 alleging<\/p>\n<p>clandestine removal of the goods valued at Rs.8,67,700=40<\/p>\n<p>without payment of duty of Rs.1,63,556=54. The notice proposed<\/p>\n<p>confirmation of demand of duty with the imposition of personal<\/p>\n<p>penalty and interest under the provisions of Section 11AB of the<\/p>\n<p>Central Excise Act.\n<\/p>\n<p>             On consideration of the material, the Additional<\/p>\n<p>Commissioner confirmed demand of duty as also personal<\/p>\n<p>penalty alongwith the interest. Manufacturer&#8217;s appeal against the<\/p>\n<p>order of Additional Commissioner also failed. It is relevant here to<\/p>\n<p>state that the Additional Commissioner had imposed personal<\/p>\n<p>penalty of Rs.1,63,556=54 which was affirmed in appeal by the<\/p>\n<p>Commissioner. Manufacturer then preferred appeal before the<\/p>\n<p>Custom, Excise and Gold (Control) Appellate Tribunal, Calcutta<\/p>\n<p>(hereinafter referred to as the &#8220;Tribunal&#8221;). The Tribunal on<\/p>\n<p>appraisal of the material affirmed the order of the Additional<\/p>\n<p>Commissioner and Commissioner (Appeals) so far as the<\/p>\n<p>clandestine removal of goods is concerned, but reduced the<\/p>\n<p>amount of personal penalty to Rs.75,000=00. While doing so, the<\/p>\n<p>Tribunal had observed as follows:\n<\/p>\n<blockquote><p>            &#8220;However, in the facts and circumstances of<br \/>\n<span class=\"hidden_text\">                      3<\/span><\/p>\n<p>            the case of the quantum of personal penalty<br \/>\n            imposed upon the appellants, is reduced from<br \/>\n            Rs.1,63,556.54 to Rs.75,000.00 (Rupees<br \/>\n            seventy-five thousand) only. But for the above<br \/>\n            modification in the quantum of penalty, the<br \/>\n            appeal is otherwise rejected. Stay petition also<br \/>\n            stands disposed of.&#8221;<\/p><\/blockquote>\n<p>             Aggrieved by the same, the Commissioner of Central<\/p>\n<p>Excise has preferred this application under Section 35-H of the<\/p>\n<p>Central Excise Act, 1944. This Court by order dated 12.1.2004, in<\/p>\n<p>exercise of the power under Section 35H(4) of the Act, directed<\/p>\n<p>the Tribunal to draw the statement of facts and refer the following<\/p>\n<p>question of law for determination :\n<\/p>\n<blockquote><p>            &#8220;Whether the Tribunal after having dismissed<br \/>\n            the appeal on merit after coming to the<br \/>\n            finding that the demand was validly made by<br \/>\n            the Department was justified in interfering<br \/>\n            with the quantum of personal penalty and<br \/>\n            reducing the same contrary to the provisions<br \/>\n            contained under section 11AC of the Central<br \/>\n            Excise Act without assigning any reason<br \/>\n            much less valid reason ?<\/p><\/blockquote>\n<p>             Mr.Rakesh    Kumar       Singh,   Central   Government<\/p>\n<p>Counsel, appearing on behalf of the applicant submits that even if<\/p>\n<p>it is assumed that the Tribunal has right and jurisdiction to reduce<\/p>\n<p>the personal penalty, it can do so only after assigning good and<\/p>\n<p>valid reason.\n<\/p>\n<p>             Despite service of notice on respondent, nobody has<\/p>\n<p>chosen to appear on its behalf.\n<\/p>\n<p>             We have considered the submission of Mr.Singh and<\/p>\n<p>we find substance in that. Relevant portion of the judgment of the<\/p>\n<p>Tribunal reducing the personal penalty has been quoted in the<br \/>\n<span class=\"hidden_text\">                                            4<\/span><\/p>\n<p>                     preceding paragraph of this order. It does not indicate any reason<\/p>\n<p>                     much less valid reason. It is well settled that whenever a Court or<\/p>\n<p>                     Tribunal is given discretion, the discretion has to be exercised on<\/p>\n<p>                     sound principles, which must appear from the order itself. In the<\/p>\n<p>                     impugned order, no reason at all has been assigned. This, in our<\/p>\n<p>                     opinion, vitiates the order reducing the penalty.<\/p>\n<p>                                  Accordingly, the answer to the substantial question<\/p>\n<p>                     of law formulated is in the negative and it is held that the Tribunal<\/p>\n<p>                     erred in reducing the personal penalty without assigning any<\/p>\n<p>                     reason. The matter will now go back to the Tribunal, who shall<\/p>\n<p>                     consider the matter afresh bearing in mind the observations<\/p>\n<p>                     aforesaid.\n<\/p>\n<p>                                  The reference is answered accordingly.<\/p>\n<p>                                  Tax case stands disposed off.\n<\/p>\n<\/p>\n<p>                                                (Chandramauli Kr.Prasad, J.)<\/p>\n<p>                                                  (Dr. Ravi Ranjan, J.)<\/p>\n<p>Patna High Court,<br \/>\nDated, 15th of September,2008.\n<\/p>\n<p>NAFR\/Narendra\/\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Patna High Court Commissioner,Central Excise vs M\/S Asian Plywood Industries P on 15 September, 2008 Author: Chandramauli Kumar Prasad TAX CASE No.20 OF 2001 (Against order No.S-371, A-411\/Kol\/2001 dated 21.6.2001 passed by Mrs.Archana Wadhwa, Member (Judicial) of the Customs, Excise and Gold (Control) Appellate Tribunal, Eastern Bench, Calcutta in Stay Petition No.602 \/2000 and Appeal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,26],"tags":[],"class_list":["post-131185","post","type-post","status-publish","format-standard","hentry","category-high-court","category-patna-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner,Central Excise vs M\/S Asian Plywood Industries P on 15 September, 2008 - Free Judgements of Supreme Court &amp; 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