TMI Blog2015 (9) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that:- Tribunal in an identical matter of M/s. Golden Tobacco and Others [2014 (3) TMI 983 - CESTAT NEW DELHI] has held that such confirmation of demand and imposition of penalties jointly and severally are against the settled principles of law, as declared by the various courts and High Courts and cannot be upheld. Accordingly, the matters stand remanded with directions to decide on the liabil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decide the appeal itself as the issue stands covered by the earlier decision of the Tribunal in the case of M/s.Golden Tobacco Ltd. and its franchise units. 2. In the present case, the appellant, M/s. Tirupati Cigarettes Ltd. is the franchise of M/s.Golden Tobacco Ltd. and the other appellants are the authorized representatives, Managing Directors or dealers or transporters, etc. The demand sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules. I further impose a penalty of ₹ 40,00,00,000/- (Rupees Forty Crore only) on M/s.GTC Industries Ltd., under Rule 209 A of the Central Excise Rules. 3. Apart from confirming the demands and imposing penalties as above, the Commissioner has also confiscated the plants and machineries, etc. and imposed penalties on the other appellants. As is seen from the above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner for fresh decision. As some of the appellants have also made grievance about the non-supply of the documents, which grievance was dealt with by the Tribunal in the earlier order of M/s. GTC, referred supra, we direct the Commissioner to follow the earlier directions of the Tribunal as contained in the earlier order. The plea of cross examination would also be re-examined by the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
