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2010 (5) TMI 37 - HC - Central ExcisePersonal penalty – Effect of the de novo remand back - The petitioner was alleged to be involved in the activities concerning two exporters, namely, Buildex Metals and National Steel Products Company Limited. Held that: The petitioner was not a party before the Tribunal when the order of remand was passed by the Tribunal. He was neither made a party by the exporters nor by the revenue and there was no question of the petitioner having filed any appeal because he had already been exonerated by the Commissioner of Central Excise (Adjudication). Therefore, the order passed by the Tribunal, whereby the matter was remanded for de novo consideration, could not, in any event, affect the petitioner in any way. The petitioner had specifically brought to the notice of the Commissioner of Central Excise (Adjudication) in the course of the de novo proceedings that no proceedings could be taken up against the petitioner in view of the fact that he was not a party before the Tribunal and that, in any event, the earlier order-in-original, insofar as the petitioner was concerned, had already been accepted by the department. Despite this, the Commissioner of Central Excise (Adjudication), in the second round of adjudication, imposed a penalty on the petitioner. We are of the view that this could not have been done in the facts and circumstances of the case. The remand by the Tribunal did not relate to the petitioner as he was not a party before the Tribunal. – decided in favor of petiotioner
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