2018 (2) TMI 1096

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....andran, JJ. Shri M. Saravanan, Consultant For the Assessee Shri K. P. Muralidharan, AC (AR)For the Revenue Sri B. Ravichandran These three appeals (two by the assessee and one by the Revenue) are against the common impugned order dt. 18.12.2008 of Commissioner (Appeals), Salem. 2 The main assessee-appellant (Sri Vari Packs) are engaged in the manufacture of paper carton boxes. The d....

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....reshold exemption limit and accordingly should pay differential duty.  Various penalties were imposed on three other individuals noticees.   3.1 Ld. consultant appearing for the assessee-appellant submitted that the proceedings are vitiated as no notice proceedings with reference to M/s.The Coastal Paper Packaging has been done by the lower authorities. Though the appellants have very....

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....xport turnover, the ld. counsel submitted that the only reason for the Revenue to file an appeal is that decision of the Tribunal in a similar case in respect of M/s.Vadapalani Press has been contested before the Hon'ble Madras High  Court.  The Ld. counsel submitted that the appeal of the Revenue has already been dismissed by the High Court as reported in 2015 (320) ELT 238 (Mad.). ....

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....f M/s.The Coastal Paper Packaging, since no notice was issued to them, the whole proceedings are in violation of principles of natural justice. We note the proceedings without notice to one of the parties and holding the adverse view against such party is not sustainable. In this connection, we refer to decision of Tribunal in the case of CCE Kolkata Vs Diamond Scaffolding Co. 2011 (274) ELT 10 (C....