Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2015 (9) TMI 1143 - CESTAT CHENNAI

2015 (9) TMI 1143 - CESTAT CHENNAI - TMI - Imposition of penalty - Job worker - Held that:- Tribunal in similar matter has already set aside the very same impugned order and set aside the demand and penalty against M/s.Global Repackers, the principal manufacturer [2006 (7) TMI 432 - CESTAT, CHENNAI] - In view of the factual position that the Tribunal has set aside the order & demand and penalty on the main appellant, the imposition of penalty on the co-noticee is liable to be set aside - Decided .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

on the appellant who is one of the co-noticees in the impugned order. Penalty of ₹ 50,000/- has been imposed on the appellant under Rule 209A of CER. 3. Appellant was a job worker for the principal manufacturer M/s.Gopal Repackers. In the impugned order dt. 25.11.2004 the adjudicating authority confirmed the demand of ₹ 25,79,592/- against M/s.Gopal Repackers and also imposed penalty on them as well as imposed penalty on the appellant. He also imposed penalty on M/s.VG Rajamani & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

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) The findings recorded by the lower authority in the context of considering the plea made by the appellant for valuation of the goods in terms of the Hon ble .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version