2014 (2) TMI 819

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....nst the impugned order wherein the penalty imposed on the respondent has been dropped under Rule 209A of Central Excise Rules, 1994. 2. Brief facts of the case are the respondent had installed a Sewage treatment Plant in their premises through M/s Aqua Chemicals and Systems by contract procedure. The department was of the view that as the said plant is movable goods, therefore the same are liable....

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....is before me. 3. Heard both sides. 4. The learned A.R. submits that setting aside of the order of the Asst. Commissioner of Central Excise, Pune, by the Commissioner (Appeals) is totally incorrect on the premise that the order-in-original was issued against M/s Aqua Chemicals & Systems wherein a penalty has also been imposed on the respondent under Rule 209A. Therefore, the order passed by the C....