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2023 (7) TMI 658 - CESTAT KOLKATAClandestine removal - suppression of facts - appeal filed by the Company only not by the Director in his individual capacity - Non-mentioning of the Company’s name - typographical error - HELD THAT:- On perusing the Form EA-1 filed by the Appellant, it is seen that each and every page of this Appeal has been signed by Jugal Kishore Kaushik as a Director signing the Appeal for M/s Vikas Forge Pvt. Ltd. Apart from this, in the EA 1 Serial No. 6 (iii), it is clearly indicated that the amount of duty of Rs.1,27,720/- is being contested. Therefore, it is clear that this Appeal is filed by the Company only not by the Director in his individual capacity. Non-mentioning of the Company’s name at Serial No. 2 could be on account of typographical error. If the Commissioner (Appeals) had carefully looked at these details, he would not have come to the erroneous conclusion. It is clear that the Appellant Company had filed their Appeal before the Commissioner (Appeals) which was erroneously taken by him as an Appeal filed by the Director - matter remanded to the Commissioner (Appeals) to decide the Appeal filed by the present Appellant i.e. Vikas Forge Pvt. Ltd. against the duty of Rs.1,27,720/- confirmed against them in the OIO No. 13/AC/CE/HND-I/ADJN/2014 dated 27.02.2014. Since in the OIA passed by the Commissioner (Appeals), the penalty imposed against the Director has already been set aside, it is not open for the Commissioner (Appeals) to consider this issue for disposal - appeal disposed off.
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