2022 (7) TMI 1029

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....ENT AND HON'BLE MR. P V SUBBA RAO, MEMBER (TECHNICAL) Shri Ajay Kumar, Advocate for the Appellant Shri Rakesh Agarwal, Authorized Representative for the Department ORDER JUSTICE DILIP GUPTA This appeal was initially filed by the appellant who is a former Director of M/s. Kotdwar Steals Limited, the Company before the Allahabad Bench of the Tribunal to assail the order dated December....

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....by which ten appeals were allowed. The contention of the Department that a Company was not entitled to claim area based exemption was rejected. These appeals are numbered as Excise Appeals nos. 115, 116, 117 of 2007, Excise Appeal nos. 772-773 of 2012 and Excise Appeal nos. 58006-58010 of 2013. 5. Learned counsel for the appellant submitted that since penalty was imposed upon the appellant mere....