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PUNJAB AND HARYANA HIGH COURT AT CHANDIGARH
SANJEEV PRAKASH SHARMA, SUDEEPTI SHARMA
Nandan Auto Tech Limited – Appellant
Versus
Commissioner Of Central Excise – Respondent
JUDGMENT :
Sudeepti Sharma, J.
The present appeal is filed under Section 35G of the Central Excise Act, 1944 for quashing of order dated 01.09.2010 (Annexure A-4), whereby Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, 'the Tribunal') allowed the appeal filed by the respondent holding that the appellant is liable to fine and penalty under Rule 25(1)(b) of the Central Excise Rules, 2002.2. The brief facts of the case are that the appellant is engaged in manufacture of forged iron & steel products. The officers of DGCEI, on 23.08.2003, searched the business premise of the appellant. The officers physically verified the stock. The officers seized the stock. The respondent, on 20.02.2004, issued show cause notice proposing confiscation of seized goods. The appellant, because of non-availability of documents failed to file reply. The adjudicating authority vide order dated 14.05.2004 ordered to confiscate the goods and imposed fine and penalty of 5 lakh each. The adjudicating authority also imposed penalty upon the director. The appellate authority allowed the appeal of the director but dismissed the appeal of the appellant vide order dated 29.07.2004. The Tribu
Penalty under S.11AC(1)(c) upheld for suppression despite pre-SCN duty payment; proviso to S.11AC(1)(a) inapplicable.
The court ruled that the Principal Commissioner's order was invalid due to failure to consider prior findings and the petitioner's submissions, violating principles of natural justice.
The judgment establishes the application of the strict liability principle under the Customs Act, emphasizing the absence of mens rea for contravention and the judicial exercise of discretion by the ....
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