2015 (10) TMI 149

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....pellant : Shri K.I. Vyas Advocate For The Respondent : Shri J. Nagori. Authorised Representative Per: P.K. Das All the appeals are arising out of common order and therefore, these are taken up together of disposal. 2. The relevant facts of the case, in brief, are that appellant No. 1 M/s. Prayagrag Dyg. & Ptg. Mills Pvt. Ltd., were engaged in the manufacture of MMF (P) failing under Chapter 5....

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....,000/- (c) Dalmia Silk Mills Rs. 49,000/- (d) Surendrakumar Subhashchandra Rs. 49,000/-   Commissioner (Appeals) rejected the appeals filed by the appellants and upheld the Adjudication Order. 3. Heard both the sides and on perusal of the records. 4. The main contention of the Learned Advocate of the appellants is that Appellant No. I paid the entire amount of duty and the Adjudicat....

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....d upon by the Learned Advocate is not applicable in the present case, as the penalty on the main appellant was upheld and the penalties on Co-notices are justified. It is submitted that the appellant are not contested the case on merit and the penalty should not be reduced on the co-notices. 6. I find that Clause (C) of Sub Section (1) of Section 11 AC of the said Act, 1944 provides where any dut....

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....ppellant should be given an option to pay penalty 25% of duty along with duty and interest within 30 days communication of Adjudication Order. 7. Regarding the imposition of penalty on the co-appellants, the Learned Advocate relied upon the decision of the Tribunal in the case of M/s. Shitala Prasad Sharma (supra). It has been held that when main accused stands absolved of penal consequences, no ....