Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (7) TMI 466 - CESTAT, MUMBAIExtract: .......Customs, Kandla See UOI v. Ram Narain Brishwanath - 1997 (96) E.L.T. 224 (S.C.) and not Collector of Customs and Central Excise, Rajkot who adjudicate the matter. The penal action on the appellant, is without jurisdiction. Therefore, the penalty arrived at is set aside. 3. emsp Order of penalty only on appellant herein set aside and appeal allowed.
|