Commr. of Central
Excise, Haldia Vs. M/S Exide Industries Ltd.  INSC 74 (16 January 2009)
JURISDICTION CIVIL APPEAL NO.4977 OF 2008 Commr. of Central Excise, Haldia
...Appellant(s) Versus M/s. Exide Industries Ltd. ...Respondent(s) ORDER This
Civil Appeal concerns quantification of penalty under Section 11AC of the
Central Excise Act, 1944. The issue is squarely covered by the judgment of this
reported in 2008 (13) SCALE 233.
At this stage,
learned counsel for the assessee states that he is challenging the very levy of
penalty on the facts and circumstances of the case. He seeks time to put in
counter. His application is rejected for the simple reason that in this Civil
Appeal, we are concerned with the quantum of penalty and not with the levy of
penalty. As regards levy of penalty, the Tribunal has rejected the contention
of the assessee that penalty is not leviable. However, that decision of the
Tribunal has not been challenged by the ...2/- -2- assessee. Hence, our order
allowing this Civil Appeal will not come in the way of the assessee challenging
the order of the Tribunal on the question of imposition of penalty. However, we
express no opinion on the merits of that case.
Subject to above,
Civil Appeal is allowed.