TMI Blog2019 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... red by the adjudicating authority for both the appellants before this Tribunal. Therefore, I agree with the observation made by the by the Hon ble Member (Judicial) in her order. For the issue of imposition of penalty on Shri Prem Khanna, M.D. is also remanded back to the adjudicating authority. - Appeal No. E/3225-3226/2009 - Interim Order No. 36-37/2017, Final Order No. 60495-60496/2019 - Dated:- 10-5-2019 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Devender singh, Member (Technical) Shri. Ram Chander Chaudhary, Advocate for the appellants (s) Shri. V. Gupta, A.R. for the Respondent(s) ORDER Per : Archana Wadhwa After hearing both t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equirement of printing of MRP on the same. The Revenue has accepted their stand and the goods are now being assessed under Section 4 instead of Section 4A. 3. Whether the sales during the relevant period were to institutions/ hospitals would become clear from the invoices raised by the assessee. If the same reveal that the sales were to the said institutions and if the Revenue has accepted their stand for the subsequent period that in case of sales to the institutions, there is no requirement of putting MRP under the Weights and Measures Act, the benefit will get extended to the assessee. Subject to such verification. We deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said aspect also. Both the appeals are allowed by way of remand. 6. The adjudication authority would also give an opportunity to the assessee to present documentary evidence in as much as the penalty is dependent upon the benefit of the cenvat credit as also the applicability of provisions of Section 4A and no quantified amount of penalty can be upheld at this stage. (Order dictated and pronounced in the court) Devender Singh Member (Technical) Archana Wadhwa Member (Judicial) Per Devender Singh: 7. So far as the remand direction in appeal no. E/3225/2009 for verification of documentary evidence pertaini ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issed, as held by Member (Technical). Devender Singh Member (Technical) Archana Wadhwa Member (Judicial) Per: Ashok Jindal 9. Heard the parties. 10. The following reference has been made for consideration before me:- Whether in the facts and circumstances of the case the matter pertaining to penalty on Sh. Prem Khanna, M.D. should be remanded to the adjudicating authority, as held by Member (judicial)? Or Whether in view of the admitted liability when appellant did not pay duty for four years after crossing the SSI limit and Sh. Prem Khanna was in overall control of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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