2015 (10) TMI 149

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....ise<br>MR. P.K. DAS, J. For The Appellant : 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 ma....

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.... Rs. 1,50,000/- (b) Dalmia Enterprise Rs. 52,000/- (c) Dalmia Silk Mills Rs. 49,000/- (d) Surendrakumar Subhashchandra Rs. 49,000/- &nbsp; 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 appella....

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....ction 11 AC (1) should not be extended. He further submits that the case relied 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) ....

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....ue was dismissed. I agree with the submission of the Learned Advocate that the appellant 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). ....