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M/s Symphony Comfort System Ltd Versus Commissioners of Central Excise, Customs and Service Tax-VADODARA-II

2015 (10) TMI 1244 - CESTAT AHMEDABAD

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, .....

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to the Commissioner (Appeals) to decide alongwith the appeal of the manufacturer. - Impugned order is set aside - Matter remanded back - Decided in favour of assessee. - Appeal No : E/12446-12447/2013, Application No : E/EH/15792-15793/2014 - Order N .....

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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 th .....

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th 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 C .....

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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 .....

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ed Advocate submits the appeal of the manufacturer was rejected by the Commissioner (Appeals) for non-compliance of the stay order. The Tribunal set-aside the order of the Commissioner (Appeals) against the manufacturer and remanded the matter to the .....

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in the said case. We find that on the identical issue, the Tribunal for the earlier period in the case of M/s Ravi Kiran Plastics Pvt. Ltd. (supra), where the present appellant was the party, set-aside the adjudication order. 4. In our considered vi .....

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ainst 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. The Learned Advocate submits that the ap .....

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