TMI Blog2018 (9) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... res interference - the penalties imposed on M/s. Raj Ganesh Enterprises is reduced from ₹ 5,00,000/- to ₹ 1,50,000/-; M/s. Sowbaghya Enterprises Pvt. Ltd. is reduced from ₹ 5,00,000/- to ₹ 1,50,000/- and M/s. Sowbaghya Enterprises Pvt. Ltd. is reduced from ₹ 1,00,000/- to ₹ 50,000/- - Appeal allowed in part. - Appeal No. E/42019 to 42021/2017 - Final Order Nos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants herein. Commissioner (Appeals) upheld the same. Aggrieved by the penalties imposed under Rule 26 of Central Excise Rules, 2002, the appellants herein are now before the Tribunal. 2. On behalf of the appellants, ld. counsel Shri G. Natarajan has furnished the details of the penalties imposed on the appellants in the Table below:- Appeal No. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Annapoorani Industries were engaged to manufacture the wet grinders with Sowbaghya brand name but they were properly instructed to conduct the manufacturing activity in a rural area. In contrast to the instruction given by the appellant, the said units started the manufacturing activity outside the rural area and therefore the demands were raised against these units. It is submitted by him tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties imposed are legal and proper. 5. Heard both sides. 6. On perusal of records and after hearing submissions made by both sides, it is brought out that the main appellants against whom duty of ₹ 48,87,933/- (Sri Ganapathi Marketing) and ₹ 9,81,294/- (Annapoorani Industries) have so far not filed any appeal before Commissioner (Appeals) as submitted by the ld. counsel for the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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