TMI Blog2018 (6) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... bmits that Shri Yusuf I Agwan is a partner of Act Trading Company and not a Director of M/s Agwan Coach Pvt. Ltd. - Held that:- There is an apparent mistake occurred in particularly para 6 of order of this Tribunal taking reference of para 7 of the order. Since the appeal of Act Trading Co. was allowed, the same facts applicable to Shri Yusuf I Agvvan as a partner of Act Trading Co. The duty evasi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng in parts which is sold to M/s Agwan Coach Pvt. Ltd." ROM Application allowed. - Application No. E/ROM/85402 & 85404/2018 in Appeal No. E/3419 & 3420/2006 - M/85507-85508/2018 - Dated:- 11-5-2018 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) Appellant- Represented by Shri Neerav Mainkar, Advocate Respondent- Represented by Shri Ajay Kumar, Addl. Commr. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is manufacturing certain parts and clearing it to M/s Agwan Coach Pvt. Ltd. whereas it is not correct the Act Trading Co. is trading certain parts and not manufacturing, for which he taken us to show-cause notice. He submits that this mistake may be corrected. 3. Shri Ajay Kumar, learned Addl. Commissioner (AR) appearing on behalf of the Revenue submits that the appeal of Yusuf I Agwan was ri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order. Since the appeal of Act Trading Co. was allowed, the same facts applicable to Shri Yusuf I Agvvan as a partner of Act Trading Co. The duty evasion was committed by M/s Agwan Coach Pvt. Ltd. Therefore, since the penalty was set aside by allowing the appeal of M/s Act Trading Co., in similar line, the penalty is not imposable on Yusuf I Agwan. Accordingly, we rectify the order and allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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