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2018 (11) TMI 452 - AT - Central ExciseSSI Exemption - goods were cleared in the name of fictitious firms - Held that:- The Tribunal in M/S SWAMI PACKAGERS PVT. LTD., SHRI DEO PRAKASH RUNGTA, DIRECTOR VERSUS CCEX, PATNA [2018 (11) TMI 284 - CESTAT KOLKATA], set aside the impugned final order and remanded the matter to the adjudicating authority for re-quantification of the demand against M/s Swamy Packagers Pvt. Ltd. as well as Shri Deo Prakash Rungta, Director of the Appellant Company as also for redecision of the amount of penalty. The lower authorities is directed to decide the quantum of penalty, if any, against the present appellant also as part of the common proceeding - appeal allowed by way of remand.
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