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2023 (10) TMI 522 - CESTAT AHMEDABADLevy of penalty u/r 26 of Central Excise Rules, 2002 - Revenue filed the present appeals on the ground that the Commissioner ought to have confirmed the charges against the present appellants made in the show cause notice in the impugned de-novo adjudication order - HELD THAT:- It is clear that the observation is in respect of the appellants which were before the CESTAT. Therefore, even though the operating portion of the order sets aside the impugned order but it is only in respect of appellants which were before the CESTAT. It is obvious that the parties, the appellants in the present case which were not before the CESTAT, the order of the CESTAT cannot be said to have been given in respect of the present appellant which were not the parties as appellants before the CESTAT. In view of facts and specific observation made by the Learned Commissioner in the impugned order about the present appellants is absolutely legal and correct - there are no infirmity in the impugned order - appeal of Revenue dismissed.
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