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M/s Mohanlal Silk Mills Pvt. Ltd. & Arvind Mohanlal Jain Versus CCE, Thane-I

2015 (11) TMI 557 - CESTAT MUMBAI

Duty demand - Imposition of penalty - Held that:- First appellate authority, in the impugned order was not sitting an appeal on merits of Mohanlal Silk Mills. The impugned order is passed by the first appellate authority on an appeal filed by the rev .....

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preferred any appeal against the adjudicating authority's order in respect of appellant M/s Mohanlal Silk Mills Pvt. Ltd.; the appeal filed by the appellant before the Tribunal is not maintainable and is dismissed as such as the findings of the firs .....

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alty. In the absence of any show cause notice to the appellant, visiting him with penalty under Rule 26 of the Central Excise Rules, 2002 is incorrect and not in accordance with the law. - appeal filed by Shri Arvind Mohanlal Jain, needs to be accept .....

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: Shri S. Hasija, Supdt. (AR) ORDER Per: Shri M. V. Ravindran, Member (Judicial) 1. These two appeals are directed against Order-in-Appeal No. SB/04/TH-I/10 dated 11.01.2010. 2. Since both the appeals are directed against a very same impugned order, .....

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he impugned order was not sitting an appeal on merits of Mohanlal Silk Mills. The impugned order is passed by the first appellate authority on an appeal filed by the revenue in respect of Maharashtra Dying & Printing Works. Learned counsel assert .....

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been appealed by M/s Mohanlal Silk Mills Pvt. Ltd. This position is made clear by the Ld. Counsel on specific query from the bench. The impugned order is not holding anything against appellant Mohanlal Silk Mills, quite rightly so, as there was no ap .....

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Tribunal is not maintainable and is dismissed as such as the findings of the first appellate authority are in respect of assessee Maharashtra Dying & Printing Works. 5. As regard appeal No. E/567/10, I find that this appeal is filed by Shri Arvin .....

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aside. I find that paragraph No. 18 of the show cause notice reads as under: 18. Now therefore, Shri Hakim Ansari, Shri Mohanlal Jain, M/s Hi Tech Processors and M/s Shree Balaji Processors are also required to show cause to the Deputy Commissioner .....

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