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TMI Blog2015 (9) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... sami Appellant has not appeared on earlier occasions. Today, when the case was called, none appeared for the appellant despite notice. The appeal being old, therefore, it is taken up for disposal and decision on merits. 2. The issue relates to imposition of penalty on the appellant who is one of the co-noticees in the impugned order. Penalty of Rs. 50,000/- has been imposed on the appellant unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examining the records and hearing both sides, we find that the challenge offered by the appellant to the Commissioner's order is irresistible. The following submissions of their Counsel merit serious consideration :- (a) The impugned order fixing duty liability on the appellant is beyond the scope of the show-cause notice, wherein duty had been demanded from another party viz., M/s. CPCIL. (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te was held to be dutiable as a distinct goods classifiable under SH 1702.21 of the CETA Schedule. As the period of dispute (barring 2 months) is prior to issuance of the second circular, the appellant must get the benefit of the first circular. We have heard learned SDR also with reference to the above points raised by learned Counsel. 3. It appears from the records that all the points raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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