1997 (11) TMI 214

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....der per : K. Sankararaman, Member (T)]. -  The appeal is filed by Shri S.R. Patel, Technical Manager of Dujodwala Industries challenging the imposition of penalty of Rs. 30,000/- imposed on him by the Collector of Central Excise, New Delhi under his Order-in-Original No. 27/90, dated 30-5-1990. Under his said order, the Collector had also imposed a penalty of Rs. 6 lakhs on the company M/s....

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....necessary for proper assessment of duty. He advanced the plea that the present appeal may be decided independently. 3. We have considered the submissions. We have gone through the record and the order of the Tribunal, a copy of which has been submitted the appellant. We find that the Tribunal has allowed the appeal filed by the company and made certain observations in the order that it can....