2018 (3) TMI 847

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....AVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri Y. Sreenivasa Reddy, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. [Order per: M.V. Ravindran] This early hearing application is filed by the applicant against Order-in-Original No. 20/2011 (C.E) Commr. dated 31.10.2011. 2. Learned Counsel submits that the early hearing a....

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....disposal.  4. Heard both sides and perused the records.  5. This appeal is filed by the appellant against the impugned order on the ground that the Adjudicating Authority has erred in imposing penalty on him under Rule 26 of the Central Excise Rule, 2002 and findings of the Adjudicating Authority are erroneous.  6. After considering the submissions made by both sides, we fi....

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....12 and this Bench by Final Order dated 13.11.2017 (supra) allowed the appeals and set aside the demands and penalties imposed.  Appellant's counsel in this appeal, was correct in stating that if no demand survives on main appellant, the question of imposing penalty under Rule 26 of Central Excise Rules, 2002, on the present appellant will not stand scrutiny of law. 8. In view of the forego....