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2019 (6) TMI 319 - AT - Central ExciseImposition of penalty on Sh. Prem Khanna, M.D. - crossing of threshold limit - Whether in view of the admitted liability when appellant did not pay duty for four years after crossing the SSI limit and Sh. Prem Khanna was in overall control of affairs, the penalty on Sh. Prem Khanna, M.D. is to be upheld and the appeal dismissed, as held by Member (Technical)? - Difference of Opinion - Majority Order. HELD THAT:- Both Members were in agreement to remand the matter to the adjudicating for fresh calculation of demand payable by the main party. In that circumstance, the whole order is required to be reconsidered by the adjudicating authority for both the appellants before this Tribunal. Therefore, I agree with the observation made by the by the Hon’ble Member (Judicial) in her order. For the issue of imposition of penalty on Shri Prem Khanna, M.D. is also remanded back to the adjudicating authority.
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