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2015 (11) TMI 557 - CESTAT MUMBAI

2015 (11) TMI 557 - CESTAT MUMBAI - TMI - 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 revenue in respect of Maharashtra Dying & Printing Works. Impugned order is not holding anything against appellant Mohanlal Silk Mills, quite rightly so, as there was no appeal before him on findings against Moh .....

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Arvind Mohanlal Jain for imposition of penalty. 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 accepted and the impugned order to that extent needs to be set aside. - Appeal disposed of. - Appeal No. E/566 & 567/10-Mum - Dated:- 12-6-2015 - Shri M.V. Ravindran, Member (Judicial) For the Petitioner : Shri V.D .....

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d that the 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 revenue in respect of Maharashtra Dying & Printing Works. Learned counsel asserts that the impugned order holding against them is baseless, incorrect and is misdirected. It is seen from the records that the adjudicating authority has confirmed demands with interest and penalty on M/s Moh .....

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