2004 (4) TMI 367

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.... Shri M.H. Sheikh, JDR, for the Respondent. [Order]. -  The Tribunal vide its Order No. C-I/4526-28/WZB/2002 dated 27-12-2002 [2003 (154) E.L.T. 90 (Tribunal)] set aside the penalties imposed upon all the three appellants by observing that there was no proposal to impose penalties upon the two companies and the proposal was only for imposition of penalties upon the directors. As rega....

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....n Shri S.P. Sheth, who was legal officer of M/s. Nirmal Metal Fabricators Ltd. However, he submits that the said re-call order of the Tribunal was passed ex parte and as such the same should be re-called and the matter be heard afresh on the Revenue's application for rectification of mistake. He also argues the case on merits. 4. Shri M.H. Sheikh, learned J.D.R. appearing for Revenue oppos....

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....of mistake in respect of the orders passed on Rectification of mistake application. As regards the merits of the case, it is seen that  M/s. Nirmal Metal Fabricators Limited were manufacturing control panels junction boxes and were selling same. M/s. Nirmal Metal Fabricators Pvt. Ltd. Some of the components/accessories were being supplied by M/s. Nirmal Switchgear Pvt. Ltd. without receiving ....

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....l Fabricators Pvt. Ltd. I reduce  the  penalty upon them from Rs. 25,000/- to Rs. 5,000/-. However, penalty of Rs. 1,000/- imposed upon M/s. Nirmal Switchgear Pvt. Ltd. is upheld. As regards the penalty of Rs. 2,500/- on Shri S.P. Sheth, I find that the same has been imposed under the provision of Rule 209A on the ground that he was the Excise Clerk and Legal Secretary of the two compani....