TMI Blog2019 (2) TMI 207X X X X Extracts X X X X X X X X Extracts X X X X ..... l of M/s Shree Extrusion Ltd., wherein the entire duty demand was confirmed by the lower authority, was set aside by this Tribunal vide order dated 15.11.2018. The penalty imposed in the case of present appellants being consequential to the demand of duty which does not exist as of now, the penalty imposed under Rule 25 will also not survive - appeal allowed - decided in favor of appellant. - App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the demand was confirmed against M/s Shree Extrusion Ltd., in the same order in original, the penalties were imposed on the present appellants under Rule 25 of Central Excise Rules, 2002. All the present appellants are principal who were supplying raw material to M/s Shree Extrusion Ltd. for manufacture of goods on job work basis. 2. Sh. Paritosh Gupta Ld. Counsel appearing on behalf of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of M/s Shree Extrusion Ltd. was heard, therefore, the present appeals may be decided considering the judgment of M/s Senor Metals Pvt. Ltd (Supra). 4. We have carefully considered the submissions made by both the sides and perused the records, we find that against the very same impugned order, the main appeal of M/s Shree Extrusion Ltd., wherein the entire duty demand was confirmed by the lo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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