TMI Blog2016 (2) TMI 558X X X X Extracts X X X X X X X X Extracts X X X X ..... er, we find that the demand has been dropped. Therefore, the penalty under Rule 26 imposed on the present appellant which is consequential to the duty demand on M/s. NOCIL (Now known as Relpol Plastic Products Ltd.) is not sustainable. Penalty set aside. Appeal is allowed with consequential relief, if any, in accordance of law. - Decided in favour of assessee - Appeal No. E/500/07-Mum - A/85414/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astic Products Ltd.vs. Commr. of C. Ex, Nagpur - 2013-TIOL-1433-CESTA-MUM. He submits that against the main appellant the duty demand has been set aside. The penalty of present appellant is not sustainable. 3. On the other hand, Shri Ashutosh Nath, Ld. Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. 4. We have carefully considered th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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