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

2015 (10) TMI 1244 - CESTAT AHMEDABAD

2015 (10) TMI 1244 - CESTAT AHMEDABAD - TMI - Undervaluation of goods - Penalty under Rule 26 of the Central Excise Rules, 2002 - Held that:- After the decision of the Tribunal in the case of M/s Ravi Kiran Plastics Pvt. Ltd. (2014 (2) TMI 211 - CESTAT AHMEDABAD), where the appellant was 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 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s The applicants filed these applications for early hearing of the appeals. The Learned Advocate on behalf of the applicants submits that the applicants filed these appeals against imposition of penalty under Rule 26 of the Central Excise Rules, 2002. He submits that on the identical issue in their own case, the Tribunal set-aside the penalty by Final Order No. A/10112-10121/2014 Dated 03.02.2014, in the case of (M/s Ravi Kiran Plastics Pvt. Ltd. and others vs Commissioner of Central Excise & .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

he appellant was implicated for imposition of penalty. The Adjudicating Authority confirmed in demand of duty alongwith interest and imposed penalty on the manufacturer and also imposed penalty on the appellants under Rule 26 of the Central Excise Rules, 2002. By the impugned order, Commissioner (Appeals) upheld the adjudication order and rejected the appeal filed by the appellant. 3. On a query from the Bench, the Learned Advocate submits that the Commissioner (Appeals) by a separate order reje .....

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