TaxTMI 
TaxTMI 
2019 (1) TMI 709
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....als No. 5/2006, 6/2006 and 7/2006 to the effect that the same shall not be placed before the Bench in which one of us (M. S. Sonak,J.) is a party. 3. The learned Counsel appearing for the parties however, state that there is no difficulty, if this Bench takes up the remaining Excise Appeals, since issues raised in these Excise Appeals, stand substantially covered by the ruling of the Hon'ble Supreme Court in the case of M/s Shree Bhagwati Steel Rolling Mills Vs. Commissioner of Central Excise and another( 2015 AIR SCW 6453). 4. These two Appeals are directed against the order dated 23.10.2006 made by the Customs Excise & Service Tax Appellate Tribunal (CESTAT), whereby Appeal instituted by the respondent/ Assessee came to be allowed a....
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....ich reads thus:- "After hearing Shri V. M. Doiphode, Ld. Advocate for the appellants and Shri Ajay Saxena, Ld. SDR for the revenue, we find that the demand of duty stands confirmed against the appellants vide the impugned order in terms of the provisions of Rule 96ZO(3). The said order was passed on 12/09/2003, when the provisions of Section 3A were omitted by Finance Act, 2001 without any saving clause. In terms of the Tribunal's decision in the case of Mitra Steel & Alloys Pvt. Ltd., and in the case of Kundil Alloys Pvt. Ltd., demands of duties could not be adjudicated under Rule 96ZO of Central Excise Rules, 1944, subsequent to omission of Section 3A, inasmuch as there was no saving clause. The entire case law was discussed by Bangl....
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....omission of Section 3A of the said Act by Section 131 of the Finance Act, 2001, without any saving clause would not affect the proceedings in respect of which action has already been initiated. The Hon'ble Apex Court, by following its earlier view, in the case of M/s Fibre Boards (Supra) had held that "omission" would amount to a "repeal" for the purpose of General Clauses Act, 1897 and, therefore, even after omission Section 3A of the said Act w.e.f. 11.5.2001, pending proceedings would remain unaffected. 13. Since the view taken by CESTAT on the aforesaid issue is in direct conflict with the law laid down the Hon'ble Apex Court in M/s Shree Bhagwati Steel Rolling Mill and M/s Fibre Boards (supra) the same, warrants interference. ....
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....ntends to evade payment of duty, the assessee is liable to a penalty not exceeding the duty leviable on such goods or Rs. 10,000/- whichever is greater. It will be noticed that the Act is very circumspect in laying down penalty provisions. Penalties in given circumstances extend only to Rs. 5,000/- and Rs. 10,000/- which are small amounts. Further, even where clandestine removal and intent to evade duty are present, yet the authorities are given a discretion to levy a penalty higher than Rs. 10,000/- but not exceeding the duty leviable. In a given case, therefore, even where there is willful intent to evade duty and the duty amount comes to say a crore of rupees, the authorities can in the facts and circumstances of a given case, levy a pen....
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.... Bhagwati Steel Rolling Mill (supra) demand or levy in excess of Rs. 5000/- (Rupees five thousand only) would amount to demand or levy, otherwise than under the authority of law. Therefore, there would be no point in allowing Excise Appeal 3 of 2007 though, it is necessary to record the contention of Ms. A. Desai that in the event of remand the appellant/Revenue must perhaps get the benefit of any change of judicial view in the meantime. On such hypothetical basis, it would not be appropriate for us to allow Excise Appeal no.3/2007 particularly since, the view in M/s Shree Bhagwati Steel Rolling Mill (supra) is at present law of the land, binding on us in terms of Article 141 of the Constitution of India. 18. Therefore, both these A....