2007 (3) TMI 644

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..... ] - These two appeals are directed against Order-in-Appeal dated 22-9-2004 which upholds the Order-in-Original that imposes penalty on the appellant under Section 112(b) of Customs Act, 1962. 2. Learned advocate submits that the Order-in-Original has been passed against 6 assessees, out of whom main notice's appeal has been allowed by the Tribunal in respect of the same order "in" appeal f .....

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..... arger Bench decision in case of M/s. Godrej Soap Ltd. and others v. CCE, Mumbai as reported in 2004 (174) E.L.T. 25 (Tribunal-LB) = 2004 (65) RLT 449. 5. Respectfully following the said order dt. 19-12-2005 and the Larger Bench decision, I hold that the current appellant being not in the jurisdiction of Ahmedabad Commissionerate, the impugned orders are liable to be set aside and do so, for .....

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