TMI Blog2017 (3) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... after the limit of SSI exemption but they have not discharged duty and goods were cleared clandestinely therefore the partners who are solely responsible for activity of the partnership firm are liable for penalty. However taking into consideration overall facts of the case we find that the partners deserve for some leniency accordingly we reduce personal penalty imposed on the partners from ₹ 2 Lacs each to ₹ 1 Lac each. Appeal disposed off - decided partly in favor of appellant. - E/696, 697, 698 & 700/06 - A/85588-85591/17/EB - Dated:- 31-1-2017 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri. Jitu Motwani, Advocate with Shri. Chirag Shetty, Advocate for the Appellants Shri. Sanjay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proceedings are remanded to the jurisdictional Commissioner of Central Excise. He shall be free to determine the quantum of penalty on such re-determination. He shall also deal with the aspect of confiscation. In the denovo proceedings, he shall give adequate opportunities to the appellants to state their case and the appellants cooperate finally. The aforesaid Tribunal order was challenged before Hon'ble Supreme Court wherein their Lordship vide order dated 13-8-2001 admitted the appeals and ordered Let the proceedings before the Commissioner of Central Excise go on pursuant to the order of the appellate Tribunal . Ld. Commissioner has taken the matter for denovo adjudication. After consideration of submissions made by the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ja, Ld. Superintendent (A. R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have carefully considered the submission made by both sides. 5. We find that as regard the dutibility of furniture the issue attained finality. As regard the SSI exemption in the year 1992-93 it is observed that in the impugned order, the value of clearance of only for March 1993 was shown on which excise duty of 30% was calculated, however no SSI exemption was granted. The adjudicating authority has not discussed anything regarding aggregate value of preceding financial year to know eligibility of SSI exemption in the year 1992-93 and also aggregate clearance value for the period from April 1992 to February, 1993. Wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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