2023 (6) TMI 1310

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....EXCISE Appeal No : 341 of 2012-SM - FINAL ORDER NO. A / 11317 /2023<br>Central Excise<br>Mr. Somesh Arora Judicial For the Appellant : M. Jain and S.D. Deka For the Respondent: Shri. Anand Kumar....

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....lty against the main party having been dropped therefore, the penalty on the present appellant being consequential, also need to be dropped. 2. Learned AR does not dispute the factual position and ....