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2014 (4) TMI 1193 - CESTAT, MUMBAIPenalty on Director - CENVAT/MODVAT credit - duty paying invoices - respondent was never a party in litigation - Held that: - in the earlier round of litigation the Revenue preferred an appeal before this Tribunal. In that appeal Shri Udaykumar Vinzanekar was not made as one of the party as a respondent and the departments appeal was allowed by way of remand vide Order dated 31.12.2004. In the remand order, there was no direction by this Tribunal for consideration of penalty on the Director. In these circumstances, the learned Commissioner (Appeals) dropped the penalty imposed on the Director - the Revenue has not made Shri Udaykumar Vinzanekar, Director of M/s Windals Auto P. Ltd. as respondent and no relief has been sought by the Revenue against M/s Windals Auto P. Ltd. - appeal dismissed - decided against Revenue.
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