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2017 (5) TMI 1130 - CESTAT MUMBAIPenalty u/r 209A of the CER, 1944 - Held that: - not only demand against main appellant M/s. Ferro Alloys Corpn. Ltd but also other appellants, Shri. Vinod Saraf and Shri. P.D. Lele on whom penalties u/r 209A was imposed have been dropped. The present appellants against whom penalties u/r 209 A were imposed are also on the same footing of the Shri. Vinod Saraf and Shri. P.D. Lele and therefore present appellants also deserve the same relief - Once the said duty demand was set aside, consequential penalties imposed on the present appellants also do not sustain - penalties set aside - appeal allowed - decided in favor of appellant.
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