TMI Blog2022 (7) TMI 1029X X X X Extracts X X X X X X X X Extracts X X X X ..... was not entitled to claim area based exemption was rejected - HELD THAT:- Learned counsel for the appellant has placed the decision of the Tribunal in M/S KOTDWAR STEELS LIMITED, SANJEEV JINDAL, DIRECTOR, SANJEEV GUPTA, DIRECTOR, DINESH CHANDRA JOSHI, BRIJMOHAN AGARWAL VERSUS CCE, MEERUT [ 2016 (10) TMI 385 - CESTAT NEW DELHI] by which ten appeals were allowed. The contention of the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d December 27, 2011 passed by the Commissioner, Central Excise, Meerut-I, by which amongst others, a penalty of Rs.5 Lakhs was also imposed upon the appellant under rule 26 of the Central Excise Rules, 2002. 2. It transpires from the record that by an order dated September 13, 2018 the matter was transferred to the Principal Bench at Delhi after obtaining the approval of the President of the Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant merely for the reason that the Company was not entitled to claim the area based Exemption, the order deserves to be set aside in view of the earlier decision dated September 27, 2022 of the Tribunal. 6. Learned Authorized Representative appearing for the Department does not dispute this factual position. 7. The submission of learned counsel for the appellant deserves to be accepted. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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