TMI Blog2015 (10) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... party, the penalty imposed on the appellant cannot be sustained. However, the Tribunal remanded the appeal of the manufacturer against the impugned order to the Commissioner (Appeals) to decide on merit, so, it is appropriate, the matter should be remanded to the Commissioner (Appeals) to decide alongwith the appeal of the manufacturer. - Impugned order is set aside - Matter remanded back - Decide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Central Excise Service Tax Vadodara-II). Upon consent of both the sides, we take up the appeal for disposal. 2. After hearing both the sides and on perusal of the records, we find that the various manufacturers, such as, M/s Ravi Kiran Plastics Pvt. Ltd., were manufacturing Plastic Moulded Articles and Air Coolers of Symphony brand. The appellants were engaged in the marketin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the stay order. The Tribunal set-aside the order of the Commissioner (Appeals) against the manufacturer and remanded the matter to the Commissioner (Appeals), which is still pending. He submits that the issue is covered by the decision of the Tribunal in the case of M/s Ravi Kiran Plastics Pvt. Ltd. (supra) in favour of the assessee. It is submitted that the appellant was the party in the said c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d this matter in the favour of the appellants, and therefore, direction may be given to decide this matter within time frame. 5. In view of the above discussions, we set-aside the impugned orders and the matter is remanded to Commissioner (Appeals) to decide the appeal of the appellants with the appeal of the manufacturer, in the light of the decision of the Tribunal in the case of M/s Ravi Kir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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