TMI Blog2018 (4) TMI 921X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority for fresh decision - Since the issue whether the penalty u/s 112(b) of the Customs Act, 1962 should be imposed on M/s Maharashtra Steel Rolling Mills Pvt. Ltd. is consequential to the demand against Sanvijay Rolling & Engg. Ltd., this matter also deserves to be remanded to the adjudicating authority - appeal allowed by way of remand. - C/248 & 249/2010 - A/85812-85813/2018 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 112(b) of the Customs Act, 1962 on M/s Maharashtra Steel Rolling Mills (P) Ltd., who was one of the noticee. 2. Shri K.M. D Souza, learned Asstt. Commissioner (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. 3. Shri T. Vishwanathan, learned Counsel appearing on behalf of the respondents submits that in the case of M/s Sanvijay Rolling Engg. Ltd. and others ..... X X X X Extracts X X X X X X X X Extracts X X X X
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