Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 193 - CESTAT HYDERABADImposition of penalty u/s 209A of the erstwhile Central Excise Rules 1944 in remand proceedings - case of appellant is that in remand proceedings against the main party, penalties on the appellants cannot be imposed - HELD THAT:- It is a fact on record that the adjudicating authority vide his order dated 29.10.2004 dropped the penalty proposed in the show-cause notice against the appellants. The order of dropping penalty was never challenged in any subsequent proceedings.. Therefore, in remand proceedings for third party, penalty cannot be imposed on the appellant. There are no merit in the order of imposing penalties on the appellant - appeal allowed - decided in favor of appellant.
|