2017 (4) TMI 682

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....sp; Dr D.M. Misra Heard both sides. 2.  These appeals are filed against OIO-5/CEX/OA/DGCEI-SIMALIN/COMMR-I/13 dt 05/02/2013 passed by the Commissioner, Central Excise, CUSTOMS-VADODARA-I. 3.  The brief facts of the case are that  DGCEI Officers has conducted search in the premises of M/s Simalin Chemical Industries Pvt Ltd,  engaged in the manufacture of Formaldehyde, Para Formaldehyde and Hexamine falling under the CH 29 of CETA, 1985. On  completion of the investigation, alleging clandestine removal of goods, a show cause notice was issued to M/s Simalin Chemical Industries Pvt Ltd for recovery of duty with interest and proposal for imposition of penalty on them; also  proposal for personal  pen....

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....icable to co-noticees even though they had  approached  the Settlement  Commission or otherwise. Hence, the appeals filed by the Appellants be allowed. 5.  Per contra, the Ld AR for the Revenue heavily relied upon the decision of the Hon'ble Bombay High Court in the case of Yogesh Korani vs UOI - 2003(159)ELT.3 (Bom.) and CC, Mumbai Vs Manish Kalvadia - 2008(228)ELT 342(Bom.).  Also, the Ld AR for the Revenue referred to the recent decision of the Mumbai bench of the Tribunal reported as  Motilal Gupta vs CCE, Thane - 2016(337)ELT.462 (Tri-Mum.)  where under  all these judgments have been thoroughly considered in deciding the issue. 6.  I find that the limited question of law needs to be an....

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....a recent decision of Mumbai bench of the Tibunal in  Motilal Gupta's case(supra) wherein it has examined the  law laid down by the Tribunal in  S K Colombowala's case as well as the ratio laid down  by Bombay High Court  in Yogesh Koranis and Manish Kalvadia's case and observed that principles laid down by the Bombay High Court which was later upheld by the  Hon'ble Supreme Court, is  binding  and the judgment delivered in S K Colombowala's case being sub silentio cannot be considered as a binding precedent. The Tribunal observed as follows: " In view of the above, I am of the  opinion  that the decision of Hon'ble High court in  the case Yogesh Korani (supra), which has been ....