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TMI Blog2007 (3) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... DR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - These 4 appeals, two filed Shri Vijay Vakil and two by Shri Ritesh Vakil are being disposed of by a common order as they arise out the same set of facts and circumstances and are directed against two impugned orders passed by the Commissioner. 2. After hearing the learned Advocate Shri Hardik Modh for the appellants, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112 on the ground of aiding and abetting Vikram Projects Ltd. It is seen that appeals of all other persons including appeal filed by Pet Plastic Ltd. against the same impugned orders was dealt with by the Tribunal vide its Order No. C-II/1578-1611/WZB/2003, dated 30-6-2003 and penalty imposed upon M/s. Pet Plastics was set aside. As such it is the contention of the learned Advocate that pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kil, the same stand imposed upon him on the ground that he had signed on the bogus challan showing receipt of various consignments in the warehouse for storage on the letter-head of G.K. Warehousing whereas the goods had been illegally sold in the market. The appellants clarification, as recorded in the impugned order is that he was only authorized signatory for G.K. Warehousing and had signed cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s such we do not find any justifiable reason to uphold the penalties against Shri Ritesh Vakil, specially when the Tribunal in the above referred order, while dealing with the various contentions raised on behalf of other appellants, upon whom penalties have been imposed under Section 112 for the same set of facts and findings of aiding and abetting, has set aside the same. 6. In view of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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