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2015 (10) TMI 2274 - CESTAT NEW DELHI

2015 (10) TMI 2274 - CESTAT NEW DELHI - TMI - Justification of appeals filed by the Revenue - Non imposition of penalty - Held that:- On perusal of the impugned order, penalty on all the respondents have already been imposed by the adjudicating authority and by filing these appeals against these respondents by the Revenue, no specific relief has been sought. I have also perused the order of the Committee of Commissioners advising to file appeal before this Tribunal and on perusal of the said Rev .....

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unal against the respondents nor any relief has been sought in the appeals against the respondents during the course of arguments. - Decided against Revenue. - Excise Appeal Nos. 2759,2760, 2761 & 2763 of 2009- (SM) - ORDER NO. FO/53163-53166 /2015-Ex (SM) - Dated:- 7-10-2015 - Shri Ashok Jindal, Member (Judicial) Shri B B Sharma, AR : For the Petitioner None for the Respondent ORDER Per Ashok Jindal : Revenue has filed these appeals against the respondents namely M/s. Auto Tech Engineers, M/s. .....

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confirmed against M/s. Auto Tech Engineers under Rule 12 of Cenvat Credit Rules, 2002 and Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 11 A (1) of Central Excise Act, 1944. iii) ₹ 13,10,000 (Rs.10,00,000/- plus ₹ 3,10,000/-) already deposited by M/s. Auto Tech Engineers is appropriated against the Cenvat Credit demand confirmed above. iv) M/s. Auto Tech Engineers shall pay balance amount of confirmed Cenvat Credit demand of ₹ 4,67,263 along with interest un .....

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f interest shall be calculated by the Divisional Officer and intimated to the noticee within 15 days of the issue of this order. v) I impose a penalty of ₹ 17,77,263/- upon M/s. Auto Engineers under Rule 13(2) of Cenvat Credit Rules, 2002, Rule 15(2) of Cenvat Credit Rules, 2004, Rule 25 of Central Excise Rules, 2002 read with Section 11 AC of the Central Excise Act, 1944. If the balance amount of confirmed Cenvat Credit demand along with interest is deposited by M/s. Auto Tech Engineers w .....

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-(rupees thirty nine lacs twenty seven thousand four hundred fifty five only) upon M/s. Kanika Strips (P Ltd. Faridabad (all registered dealers) under Rule 25 of the Central Excise Rules, 2002. C) Proceedings initiated against Shri Rupesh Bansal, Director of M/s. Ayushi Steels Co. (P) Ltd. and Shri Rakesh Bansal, Director of M/s. Kanika Strips (P) Ltd. are dropped 2. Revenue is aggrieved by the impugned order which is recorded hereinabove for non imposing penalty on the principle respondent. 3. .....

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made by learned AR is that their names have been recorded inadvertently. He further submitted that penalty on proprietor M/s. Bhagwati Trading Company is to be imposed. 5. On perusal of the impugned order, penalty on all the respondents have already been imposed by the adjudicating authority and by filing these appeals against these respondents by the Revenue, no specific relief has been sought. I have also perused the order of the Committee of Commissioners advising to file appeal before this .....

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to file these appeals before this Tribunal against the respondents nor any relief has been sought in the appeals against the respondents during the course of arguments. 6. At this stage, learned AR submitted that para 6 in the appeal memorandum be taken on record as is grounds of appeal and names of Directors of the respondent are mentioned in said para 2 of the prayer. Learned AR was fairly asked when there is no relief sought in the appeals filed against the respondent by the Revenue, whether .....

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