TMI Blog2008 (8) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 11-4-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), arising out of Appeal No. E/3712/2004-3715/2004 [2008 (228) E.L.T. 226 (Tri. - Del.)] 2. The appellant is Managing Director of M/s. Kobe Suspension Company Private Limited. The demand was raised for imposition of penalty on the company as well on Shri K.S. Uberoi as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner, the Adjudicating Authority. 4. Learned counsel for the appellant has vehemently argued that the appellant was never served show cause notice by the Adjudicating Authority in respect of his managing the affairs of the company or that the penalty was required to be imposed upon him. Therefore, the findings recorded by the Tribunal are without any show cause notice to the appellant a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleas raised by the appellant and to pass an order in terms of Section 33A of the Act. Since there is no final decision in the matter of imposition of penalty or that the appellant was actually managing the affairs of the company, it is open to the appellant to raise all possible pleas before the Adjudicating Authority which shall alone be competent to consider such pleas and pass final order. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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