TMI Blog2014 (3) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... herefore, imposing penalties on the appellant are not warranted. Accordingly, the impugned order is set aside quo imposing penalties on both the appellants - Decided in favour of assessee. - Appeal No.E/857 and 1251/11-Mum - - - Dated:- 27-12-2013 - Mr. Ashok Jindal, J. For the Appellant : Shri M S Jagesha, Adv. For the Respondent : Shri V S Sejpal, Adv., B S Meena, Additional Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es imposed on both the appellants are not sustainable. To support this contention the appellants relied on the decision in the cases Tikam P. Bhojwani vs. CCE Ahmedabad - 2011 (272) ELT 88 (Tri) and CCE Raipur vs. Gopal Prasad Sultania - 2013 (293) ELT 271 (Tri.-Del.). 3. Perused the case laws cited by the appellants wherein this tribunal held that if duty, interest and 25% of duty as penalty h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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