Appeal to CESTAT - Pre-deposit mandatory even for appeals against orders issued prior to 06.08.2014 - CESTAT

Ref: TIOL-DDT 2451 dated 08-10-2014 and 2458 dated 17-10-2014. Strictures had been passed by the CESTAT against the adjudicating officers in the past also. The CESTAT, EASTERN BENCH, KOLKATA in the matter of TATA STEEL LIMITED versus Commissioner of Central Excise, Jamshedpur has observed in Para 10 of its Final Order No. A-680_KOL_2008 dated 24-6-2008 that-_It now seems that even at the Commissioner’s level, the Officers are not able to recognise an integrated steel plant, when they see one. It is high time that the Board gives importance to an Officer’s training, experience, efficiency, expertise and competence while posting him to a specific charge rather than merely going by the number of years spent in different classes of cities._

The jurisdictional Commissioner has confirmed demand of duty and penalty of over Rs. 235 Crores vide adjudication order dated 20-1-2006. The break-up of this demanded amount- Duty Rupees one hundred seventeen crores seventy-four lakhs six thousand two hundred and ninety-nine and paise forty-four and a penalty of equivalent amount of Rs. 117,74,06,299.44 paise. The instructions for not showing the transactions in paisa had been issued in 1990 but the Departmental officers have failed to take note of this fact while preparing Show Cause Notice and passing adjudication order.
**Pankaj Jaroli

pankaj jaroli 18/10/2014