TaxTMI 
TaxTMI 
2023 (12) TMI 173
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....ent two appeals are directed against the orders dated 27.08.2018 (Annexure A-9) passed by Customs, Excise and Service Tax Appellate Tribunal (CESAT) wherein vide common order, the appeals of the Director of the Company, M/s Pelican Tobacco Co. Ltd. were restored without payment of necessary pre-deposit under the provisions of Section 35 of the Central Excise Act, 1954 which was waived off vide order dated 24.10.2018 (Annexure A-10) and thereafter allowed on merits on 01.04.2019 (Annexure A-11). 2. In our considered opinion, the following question of law would arise for consideration: "Whether the Ld. CESTAT had erred in passing the order dated 27.08.2018, Annexure A-7 restoring the appeal of the respondent which was earlier dism....
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..... 7,70,254/- + NCCD Rs. 27,03,840/- + ADD Rs. 21,01,144/- + E. Cess Rs. 4,75,528/- + S&H E. Cess Rs. 1,06,568/-) from M/s Pelican Tobacco Co. Ltd., Plot No. 37B, Sector 6, Faridabad under Section 11A(1) of the Central Excise Act, 1944; (iii) I confirm and order recovery of Central Excise duty of Rs. 9,28,37,834/- (BED Rs. 7,26,56,307/- + NCCD Rs. 98,90,235/- + ADD Rs. 75,87,280/- + E. Cess Rs. 18,02,674/- + S&H E. Cess Rs. 9,01,338/-) from M/s Pelican Tobacco Co. Ltd., Plot No. 37B, Sector 6, Faridabad under Section 11A(1) of the Central Excise Act, 1944; (iv) I confirm and order recovery of Central Excise duty of Rs. 51,37,54,251/- (BED Rs. 38,73,38,299/- + NCC Rs. 5,52,28,601/- + ADD Rs. 4,28,84,243/- + ADE Rs. 1,61,28,4....
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....nalty has been imposed under Section 11AC of the Act. (viii) I impose penalty of Rs. 10,00,00,000/- (Rupees Ten Crores only) on Shri Atul Kumar Singh, Director of M/s Pelican Tobacco Co. Ltd., Faridabad under Rule 26(1) of the Central Excise Rules, 2002. (ix) I impose penalty of Rs. 10,00,00,000/- (Rupees Ten Crores only) on Shri Rajiv Kumar Singh, Director of M/s Pelican Tobacco Co. Ltd., Faridabad under Rule 26(1) of the Central Excise Rules, 2002." 4. The Directors, namely, Shri A.K. Singh and Shri R.K. Singh, respondents herein along with the company and other employees preferred appeals and stay applications bearing No. E 2712/2011, E 2714, E 2715, E 2716, E 2717 and E 289/12. Vide order dated 14.03.2014 (Annexure ....
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....pex Court wherein the amount which was required to be deposited by 31.12.2015 was reduced to Rs. 4 crores vide the order dated 21.08.2015 (Annexure A-7). A condition was put that if the amount is deposited with the Tribunal, it will restore and hear the appeal, otherwise the appeal would stand dismissed. The amounts were apparently never deposited and therefore, the order effecting the dismissal of the appeal on an earlier occasion remained in force dated 23.09.2013 (Annexure A-5) read with order of the Apex Court. It has been pleaded by the Revenue that review petition was also dismissed. 6. Thereafter applications for condonation of delay in filing the restoration application were filed before CESAT along with the request for restorati....
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....t into the merits of the case and resultantly, by prima facie holding that since the factory was under the control of the Revenue, fraud/collusion cannot be alleged against the applicants and therefore the charge against the applicants could not be maintained without cross-examining the witnesses whose statements were relied upon by the Revenue. Resultantly, on 01.04.2019 (Annexure A-11), the said Tribunal allowed the appeals on merits rejecting the case of the Department that the appeals were already dismissed on account of non-compliance of the stay order and the order of the Tribunal merged with the order of the High Court. Keeping in view the fact that earlier order dated 27.08.2018 had not been challenged, the objection was overruled a....