CESTAT: Lack of Penalty Specification Impacts Liability under Section 35F

The Appellate Tribunal CESTAT, Mumbai held that as the penalty was not specified in the challenged order, there is no significant liability under Section 35F of the Central Excise Act, 1944. The show cause notice issued under Rule 11 of the CESTAT (Procedure) Rules, 1982 is discharged, allowing the department to pursue additional actions in the case.

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The Appellate Tribunal CESTAT, Mumbai ruled that the penalty was not quantified in the order under challenge, so there is no substantial liability under Section 35F of the Central Excise Act, 1944. The show cause notice issued under Rule 11 of the CESTAT (Procedure) Rules, 1982 stands discharged, but the department can take further steps in the matter.

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