2017 (11) TMI 2078 - HC - Central Excise

Appeal admitted on whether appellant unfairly faced penalty despite no penalty on associated firm and four co-parties; respondent waived service

HC admitted the appeal on a substantial question of law, holding it arguable that a penalty was imposed on the appellant despite no penalty being imposed ... Admissibility of appeal - HELD THAT:- The appeal is admitted on the substantial question of law - imposition of penalty on the appellant when no penalty was imposed on the said Firm and four others by the Settlement Commission arising out of the same case. The Advocate for the respondent waives service. The appeal is admitted on the substantial question of law: 'Whether in the facts and circumstances of the case and in law, penalty could have been imposed on the appellant when no penalty was imposed on the said Firm and four others by the Settlement Commission arising out of the same case?' The court heard counsel for the appellant and recorded that the respondent's counsel waived service. The order confines itself to admission of the appeal on that specific legal question; no determination on merits or penalty imposition is made in this document.