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2012 (12) TMI 912 - AT - Central ExcisePenalty under Rule 25 - Penalty on each person separately - Held that:- The proviso to Sub-section (2) of Section 11A indicates the spirit of Sub-section (2) of section (1A) which is a different circumstance than the situation covered by Sub-section (1A). It appears that both the authorities below construed the provisions of sub-section (2) read with its proviso in erroneous manner defeating the spirit of law. In view of the above, notice is hereby issued to respondent No. 2, 3 & 4 before first appellate authority who are Shri Ashok Kumar Choudhary, Shri Bhajan Lal Agrawal and M/s. Seth Bansidhar Kedia Steel Pvt. Ltd. to show cause as to why appropriate penalty should not be imposed on them as per show cause notice issued. They are required to reply to show cause notice to the Tribunal on or before 24th January, 2013 on which date the matter is fixed for hearing further - Decided against Revenue.
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