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of <h1>Appellant company wins appeal, penalties lifted, Department's appeal remanded for verification</h1> <h3>CROSS POINT CHEMICAL INDUSTRIES Versus COMMR. OF C. EX., KOLKATA-IV</h3> CROSS POINT CHEMICAL INDUSTRIES Versus COMMR. OF C. EX., KOLKATA-IV - 2008 (229) E.L.T. 719 (Tri. - Kolkata) Issues:1. Appeal against penalty and interest sustained by lower Appellate Authority under Sections 11AC and 11AB.2. Department's appeal regarding acceptance of Revised Industrial Production Returns by lower Appellate Authority without verification.Analysis:Issue 1:The appeal filed by the appellant company challenges the penalty and interest imposed under Sections 11AC and 11AB by the lower Appellate Authority. The appellant argues that since the impugned period predates the introduction of these Sections in the Central Excise Law, no penalty or interest should be levied based on the decision of the Hon'ble Supreme Court in a specific case. The Tribunal acknowledges the merit in the appellant's submission and, after waiving the pre-deposit requirement, sets aside the order imposing penalty and interest. Consequently, the appeal of the appellant company is allowed, relieving them from the financial obligations.Issue 2:The Department's appeal pertains to the acceptance of Revised Industrial Production Returns by the lower Appellate Authority without proper verification. The Department raises concerns over the delayed submission of these returns by the assessee/respondent company, which were accepted without thorough examination, leading to the reduction of duty demands. The Consultant for the assessee/respondent company expresses willingness to have the matter sent back to the Original Authority for necessary verification with collateral records. The Tribunal, in response, sets aside the portion of the impugned order under appeal and remands the matter to the Original Authority. The Original Authority is directed to re-decide the issue after meticulously examining the Revised Industrial Production Returns, ensuring a fair opportunity for the assessee/respondent company to present their case. Consequently, the Department's appeal is allowed by way of remand, emphasizing the importance of proper verification and due process in such matters.This detailed analysis of the judgment highlights the key issues raised in the appeals and the Tribunal's reasoned decisions on each matter, providing a comprehensive overview of the legal proceedings and outcomes.
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