Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1244 - CESTAT AHMEDABADUndervaluation of goods - Penalty under Rule 26 of the Central Excise Rules, 2002 - Held that:- After the decision of the Tribunal in the case of M/s Ravi Kiran Plastics Pvt. Ltd. (2014 (2) TMI 211 - CESTAT AHMEDABAD), where the appellant was party, the penalty imposed on the appellant cannot be sustained. However, the Tribunal remanded the appeal of the manufacturer against the impugned order to the Commissioner (Appeals) to decide on merit, so, it is appropriate, the matter should be remanded to the Commissioner (Appeals) to decide alongwith the appeal of the manufacturer. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee.
|