2018 (8) TMI 888

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....Advocate Present for the Respondent: Shri H. Singh, AR ORDER PER: ASHOK JINDAL This is second round of litigation. In the earlier round of litigation, the penalty imposed on M/s. Standard Electricals was in dispute which has been referred to the larger bench of this Tribunal and the larger bench of this Tribunal has answered the reference as under:- "6. We have examined the appeal p....

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....ty is on person - juristic or natural. 7. Considering the above discussion and analysis, we note that there is no contrary decision of the Coordinate Benches on the issue referred by the Chandigarh Bench. As such, the case is returned back to the referral Bench for a decision on merits regarding impossibility of penalty on M/s. Havells India Ltd., keeping in view the facts and legal position ap....