2011 (3) TMI 988

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....or the Revenue.   Per: Archana Wadhwa:   All the 4 appeals are being disposed off by a common order as they arise out of same impugned order passed by Commissioner of Central Excise, Surat, vide which he has confirmed the demand of Customs duty against M/s Kay Bee Tex-Spin Ltd along with imposition of penalty upon them. It may be observed here that the appeal filed by M/s Kay Bee T....

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....only) on M/s Al-Amin Exports, separately under Section 112 of Customs Act, 1962 read with Rule 25 of Central Excise Rules, 2002.   iv) Rs.20 lakhs (Rupees Twenty Lakhs only) on M/s Sunshine Overseas, separately under Section 112 of Customs Act, 1962 read with Rule 25 of Central Excise Rules, 2002.   3. Ld.Advocate Shri Willingdon Christian, has filed written submissions on behalf o....

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....oleum Products Vs. CCE 2005 (192) ELT 806 (Tri) as also in the case of AIA Engineering Pvt.Ltd. Vs. CCE 2006 (195) ELT 154 (Tri). It also stand pleaded that even if the department s case of paper transaction without physical receipt of goods is accepted for sake of argument, then also no penalty can be levied under Rule 112 because in that case, the appellants have admittedly not physically dealt ....

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....ubmissions made by both sides, we find that the appellants have not advanced any argument on merits of the case. The only plea advanced before us is that composite penalty under Customs Act and under Excise Rules cannot be imposed. The above proposition of law is also not being disputed by the ld.SDR. However, his prayer is that the matter may be remanded to Commissioner for segregation of penalty....