2019 (2) TMI 207

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....r>Central Excise<br>MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Paritosh Gupta (Advocate) For Respondent: Shri S.N. Gohil (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that M/s Shree Extrusion Ltd. were engaged in the manufacture of different excisable goods falling under chapter 74 of the first schedule to the Central Exci....

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..../s Shree Extrusion Ltd., this Tribunal vide Order No. A/12601/2018 dated 15.11.2018 set aside the demand and allowed the appeal. Since the penalty on these appellants are consequential to the confirmation of demand, in view of aforesaid order dated 15.11.2018, these appeals deserve to be allowed. 3. Sh. S.N. Gohil Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the finding....

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....e penalty imposed in the case of present appellants being consequential to the demand of duty which does not exist as of now, the penalty imposed under Rule 25 will also not survive. As regard the decision cited by Ld. AR in the case of M/s Senor Metals Pvt. Ltd. (Supra), firstly, the said judgment was not brought to the notice of this Tribunal, when the matter of M/s Shree Extrusion Ltd. was hear....