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2015 (10) TMI 2336 - AT - Central ExciseImposition of penalty under Rule 26 of Central Excise Rules, 2002 - Penalty on co-appellant - Held that:- Tribunal in the case of manufacturer (M/s Abhishri Packagings Pvt. Ltd) set-aside the impugned order [2013 (8) TMI 915 - CESTAT AHMEDABAD] following the earlier decision of the Tribunal in the case of M/s Sumphony Comforts System Ltd. vs Commissioner of Central Excise, Vapi [2013 (6) TMI 4 - CESTAT AHMEDABAD]. - As the appeal of the manufacturer is allowed by the Tribunal and the impugned order is set-aside, imposition of penalty on the co- appellant would not be warranted. Accordingly, the penalty is set-aside - Decided in favour of assessee.
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