TMI Blog2015 (10) TMI 2336X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the earlier decision of the Tribunal in the case of M/s Sumphony Comforts System Ltd. vs Commissioner of Central Excise, Vapi [2013 (6) TMI 4 - CESTAT AHMEDABAD]. - As the appeal of the manufacturer is allowed by the Tribunal and the impugned order is set-aside, imposition of penalty on the co- appellant would not be warranted. Accordingly, the penalty is set-aside - Decided in favour of asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. vs Commissioner of Central Excise, Vapi 2014 (313) E.L.T. 467 (Tri. Ahmd.). 2. As the appeal of the manufacturer is allowed by the Tribunal and the impugned order is set-aside, imposition of penalty on the co- appellant would not be warranted. Accordingly, the penalty is set-aside and the appeal filed by the appellant is allowed. The Early Hearing Application for appeal is dismissed as in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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