2017 (11) TMI 142

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....S.S. Garg, Judicial Member and Shri B. Ravichandran, Technical Member Shri Raghavendra Advocate - For the Appellant Shri Pakshirajan, Assistant Commissioner (AR) ORDER Per : B. Ravichandran These three appeals are against common impugned order dated 25.05.2006 by Commissioner of Central Excise, Bangalore. We note that this is the third round of litigation in the present matter. The ....

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....ginal authority to re-quantify the duty liability after allowing discount allowed to the dealers  and considering the submissions for cum duty value. The penalties imposed  in the second round adjudication which was higher than the original adjudication was set aside with a direction that the Commissioner is at liberty to impose penalties on all the appellants after determining the duty ....

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....erms of Rule 209A of the erstwhile Central Excise Rules 1944. 4.  The learned counsel for the appellant submitted that the main party  did not file appeal as all the records were taken over by Revenue and they could not prepare any appeal in the absence of these papers. The company also is no more functional and it has closed down for many years. He mainly pleaded for setting aside th....

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....ctivities with reference to valuation and cenvat credit etc and hence the penalty against them cannot be fully set aside. 6.  We have heard both the sides and perused the appeal records. In the impugned order we note there is no discussion regarding the background or reason for imposition of penalty. Apparently the impugned order restricted the scope of decision with reference to the direc....