TMI Blog2017 (5) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... inst whom penalties u/r 209 A were imposed are also on the same footing of the Shri. Vinod Saraf and Shri. P.D. Lele and therefore present appellants also deserve the same relief - Once the said duty demand was set aside, consequential penalties imposed on the present appellants also do not sustain - penalties set aside - appeal allowed - decided in favor of appellant. - E/871, 872, 1538/05 - A/8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Order-in-Original against M/s. Ferro Alloys Corpn. Ltd. In the appeal of the M/s. Ferro Alloys Corpn. Ltd this Tribunal vide Order No.A/281 to 283/08/C-II/EB dated 27-2-2008 dropped the demand against the said appellant and appeals are allowed. Since in the present case the penalty is consequential to the demand confirmed against M/s. Ferro Alloys Corpn. Ltd, penalty does not sustain. 3. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration Ltd this Tribunal vide Order No.A/281 to 283/08/C-II/EB dated 27-2-2008 allowed appeals by passing following order: 6. Accordingly, we find that the appellant has made out a case in their favour as the Revenue has not been able to produce any evidence contrary to the evidence which has been led by the appellant to indicate that the inputs which were removed as loan returned was out of n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9A was imposed have been dropped. The present appellants against whom penalties under Rule 209 A were imposed are also on the same footing of the Shri. Vinod Saraf and Shri. P.D. Lele and therefore present appellants also deserve the same relief. Moreover, penalties were imposed consequential to the confirmation of demand against M/s. Ferro Alloys Corpn. Ltd. Once the said duty demand was set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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