CESTAT Delhi: Appeals Allowed, Penalties Increased

The Appellate Tribunal CESTAT, Delhi allowed the appeals filed by the appellants against the impugned order of the Commissioner (Appeals). One appeal was remanded back for further consideration on penalty and duty demand, while in another appeal, the penalty was increased from 25% to 100% under Section 11AC of the Central Excise Act, 1944. The impugned orders were set aside, and the appeals were allowed through remand.

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The Appellate Tribunal CESTAT, Delhi allowed the appeals filed by the appellants against the impugned order of the Commissioner (Appeals). In one appeal, the matter was remanded back to the Commissioner (Appeals) for considering the appellants' contentions on penalty and duty demand. In another appeal, the penalty was enhanced from 25% to 100% under Section 11AC of the Central Excise Act, 1944. The impugned orders were set aside, and the appeals were allowed by way of remand.

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