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2015 (11) TMI 557 - CESTAT MUMBAIDuty demand - Imposition of penalty - Held that:- First appellate authority, in the impugned order was not sitting an appeal on merits of Mohanlal Silk Mills. The impugned order is passed by the first appellate authority on an appeal filed by the revenue in respect of Maharashtra Dying & Printing Works. Impugned order is not holding anything against appellant Mohanlal Silk Mills, quite rightly so, as there was no appeal before him on findings against Mohanlal Silk Mills. When the revenue has not preferred any appeal against the adjudicating authority's order in respect of appellant M/s Mohanlal Silk Mills Pvt. Ltd.; the appeal filed by the appellant before the Tribunal is not maintainable and is dismissed as such as the findings of the first appellate authority are in respect of assessee Maharashtra Dying & Printing Works. As regards another appeal, First appellate authority did not issue any show cause notice to the appellant Shri Arvind Mohanlal Jain for imposition of penalty. In the absence of any show cause notice to the appellant, visiting him with penalty under Rule 26 of the Central Excise Rules, 2002 is incorrect and not in accordance with the law. - appeal filed by Shri Arvind Mohanlal Jain, needs to be accepted and the impugned order to that extent needs to be set aside. - Appeal disposed of.
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