TMI Blog2020 (8) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court have remanded the matter of penalty for the main party - M/s. Salasar Steel to the adjudicating authority. We deem it fit and proper to allow all these appeals by way of remand to the adjudicating authority for a denovo determination of the issue of imposition of penalty under Rule 26 after disposal of the matter in the case of M/s. Salasar Steel. The adjudicating authority is directed to dispose off these remanded matters along with M/s. Salasar Steel if the matter of M/s. Salasar Steel is still pending. Appeal allowed by way of remand. - Excise Appeal No. 2352/2012, E/2353/2012, E/2354/2012, E/2356/2012, E/2357/2012, E/2358/2012, E/2359/2012, E/2360/2012, E/2361/2012 - FINAL ORDER NO. 51816/2019 - Dated:- 2-8-2020 - Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority for passing the order afresh in accordance with the above stated Circular and the writ petition, be allowed to that extent. 3. After hearing the parties the Hon'ble High Court have passed the following operative order:- 10. In view of above-stated legal analysis, the order passed by the adjudicating authority non-quantifying statutory interest payable by the petitioner and not giving option to pay reduced penalty is held to be bad. The matter is remitted to the adjudicating authority who shall quantify the interest payable under Section 11B of the Act of 1944 by the petitioner and shall also give option to the petitioner to pass reduced penalty in terms of proviso to Section 11AC of the Act of 1944. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Under the scheme, the name of the supporting manufacturer is also mentioned in the pre-authenticated CT 1 certificate issued by the jurisdictional authority where the merchant exporter is registered with the Department. The learned counsel urges that these appellants have supplied goods in good faith and under the scheme of the Act and Rules. They are not the party to the diversification of the goods by the said M/s. Salasar Steel in the domestic market. 6. The learned counsel have also relied on the precedent rulings of this Tribunal in the Final Order No. A/53911 53921/2017-EX (DB) dated 12 June, 2017 in the case of a batch of appeals of Shree Banke Bihari Ispat Pvt Ltd and others, who are also similarly situated and had supplied goo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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