2007 (12) TMI 32

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..... ribunal was right in law in rejecting the appeal filed by the Revenue pertaining to non-imposition of penalty of Shri. Mohan Raghavan, General Manager (Excise), by relying on its order dated 23.11.2005 whereby it had set aside the Order-in-Original." . 2.   The proceedings have been initiated against the company Mahindra and Mahindra as also against Mr.Mohan Raghavan, General Manager. N .....

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..... hat in so far as appeal of the Revenue against Mr.  Raghavan, that had to be considered independently irrespective of whether the appeal of Mahindra and Mahindra was allowed or rejected as no penalty had been imposed on him even if some of the contentions may be common. 5.  We are in agreement with the said view. Consequently impugned order dated 4.4.2006 is set aside. The matter is rem .....

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