TMI Blog2019 (6) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority. Matter remanded back to the adjudicating authority for passing a fresh order on all issues including the fresh issue of applicability of various Rules to the 100% EOU - appeal allowed by way of remand. - Appeal No. E/833, 971-973/2009-DB - A/10578-10581/2019 - Dated:- 25-3-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Willingdon Christian (Advocate) For Respondent: Shri A. Mishra (AR) ORDER Per: Ramesh Nair The appellant is a 100% EOU and is engaged in the manufacture of Polyester Filament Yarn falling under Chapter 54 of the Central Excise Tariff Act, 1985. The appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 100 A , Mota Borsana, Tal. Mangrol, Kim, surat under Rule 209 of Central Excise Act, 1944. c) I impose a penalty of ₹ 10,00,000/- (Ten Lakhs Only) upon Shri Rakesh Mataram Goyal, Director of M.s Goyal Synthetics Pvt. Ltd (100% EOU), Block No. 100-A B, Mota Borsana, Ta. Mangrol, Kim, surat under Section Rule 209A of the Central Excise Act, 1944. d) I impose a penalty of ₹ 2,00,000/- (two Lakhs Only) upon Shri Vijay Kumar Shriram Ujagir Pnadey Manager Cum authorised Signatory of M/s Goyal Synthetics Pvt. Ltd (100% EOU), Block No. 100-A B, Mota Borsana, Ta. Mangrol, Kim, surat under Section Rule 209A of the Central Excise Act, 1944. Being aggrieved by the order in origin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd 2015 (321) ELT 231 (A.P.) Deccan Granites 2003 (54) RLT 551 (CEGAT) Amrit Foods 2005 (190) ELT 433 (SC) Deepak Polyspin 2004 (62) RLT 135 (CESTAT) LA Mansion Granites Ltd 2003 (55) RLT 320 (CESTAT) 3. On the other hand, Sh. A. Mishra Ld. Joint Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order inasmuch as the appeal filed by the revenue. As regard, appeal filed by the revenue, he reiterates the ground of appeal. 4. On careful consideration of the submission made by both the side and perusal of records. We find that Ld. Counsel has raised an issue heavily that Rule 53,209A and 1733Q of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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