2018 (6) TMI 1066

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.... (TECHNICAL) Appellant- Represented by Shri Neerav Mainkar, Advocate Respondent- Represented by Shri Ajay Kumar, Addl. Commr. (AR) Per: Ramesh Nair These applications for rectification of mistake have been filed by the applicants. 2. Sri Neerav Mainkar, learned Counsel appearing on behalf of the applicants submits that as regards the order in respect of Yusuf I Agwan, this Tribunal ....

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....hri Ajay Kumar, learned Addl. Commissioner (AR) appearing on behalf of the Revenue submits that the appeal of Yusuf I Agwan was rightly dismissed as he has the active role in the duty evasion by M/s Agwan Coach Pvt. Ltd. Therefore, even though he is partner of Act Trading Company, the penalty was rightly imposed on him. 4. We have carefully considered the submissions made by both sides. We find....

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.... M/s Act Trading Co., in similar line, the penalty is not imposable on Yusuf I Agwan. Accordingly, we rectify the order and allow the appeal of Shri Yusuf I Agwan. 4.1 As regards the ROM application filed by Act Trading Co., we observe that is was wrongly mentioned that M/s Act Trading Co. is manufacturing certain parts and clearing it to M/s Agwan Coach Pvt. Ltd in para 7 of the order. On peru....