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TMI Blog2019 (8) TMI 1102X X X X Extracts X X X X X X X X Extracts X X X X ..... CIAL) Shri None for appellant Shri Anil Choudhary, Deputy Commissioner (AR) with Shri NN Prabhudesai, Superintendent AR for Revenue ORDER PER: C J MATHEW These appeals have been filed by M/s Soni & Brothers, Shri Hitesh Jain, Shri Bhadresh Shevantilal Shah and also by Revenue against SB(47-49)MV/2011 dated 29th March 2011 of Commissioner of Central Excise (Appeals), Mumbai Zone- I. 2. The ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ounded levy scheme were also to be included and, for having failed to do so, were held liable to duties, upon crossing the exemption limit of Rs. 4,00,00,000/-, for the years 2007-08 and 2008-09. The original authority confirmed duty liability of Rs. 20,03,896/- on the manufacturer and, while imposing penalties on the partner of the manufacturing entity, also held the proprietor of M/s Honesty Alu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uminium circles' for the purpose of determining the ceiling for exemption value under notification no. 8/2003-CE dated 1st March 2003 is only a question of fact. It has been established that the value of all the clearances would exceed the threshold prescribed for discharge of duty liability on the two dutiable products. We, therefore, find no reason to discard the finding of the lower authority o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... K Fans & Allied Products Ltd v. Commissioner of Central Excise, Mumbai - III [2017 (358) ELT 1128 (Tri.-Mumbai)], Hi-Tech Electronics v. Commissioner of Central Excise, Mumbai - V [2007 (218) ELT 604 (Tri.-Mumbai)] and Goodwill Electricals v. Commissioner of Central Excise, Mumbai - V [2004 (177) ELT 785 (Tri.-Mumbai)]. 7. We find that the statement of Shri Hitesh B Jain, partner in M/s Soni & Br ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, either as a manufacturer or as a registered dealer, and cannot be expected to have any interest other than satisfaction that goods that were supplied as per orders issued by him. In these circumstances, the fastening of a penalty on an uninvolved dealer does not appear to be proper. 9. In accordance with the above, we dismiss the appeal of Revenue, and set aside the penalty imposed on Shri Bh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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