Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2010 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 373 - BOMBAY HIGH COURTPenalty – co-noticees abetted the contravention of payment of excise duty – Appeal against same order by different party – challenge to order by another party rejected on account of non-removal of the office objections - Appellants submitted that instant appeals can still be pursued not sustainable as identical findings were recorded for all parties and the identical order passed by the CESTAT of setting aside the penalty order become final and binding. since the findings against the co-noticees were recorded vis-a-vis their role as distributors they are one and indivisible. The order of the CESTAT as regards the setting aside of penalty against the said M/s. Beekay Industries having become final and binding, the said course of action would therefore also follow in respect of the Respondents above named. This Court cannot, in the above Appeals, whilst considering the issue of penalty which has been set aside against the Respondents above named, record inconsistent findings. Resultantly, question of law framed would have to be answered in favour of the Respondents and against the Revenue.
|