2024 (9) TMI 1410

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.... Advocate for the Appellant Shri Rajesh K Agarwal , Superintendent ( AR ) for the Respondent ORDER RAMESH NAIR This is the second round of appeal before this Tribunal and in the earlier round this Tribunal vide order No. A/1874-1877/WZB/AHD/2009 dated 12.08.2009 remanded the matter for fresh decision with a clear direction that the liability on each and every individual should be fixed separat....

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....h and every person separately. Despite the clear directions, the adjudicating authority once again defying the Tribunal order confirmed the demand jointly and separately against Shri Mahesh M Harlalka, present appellant and Shri Pradip Sharma. Therefore, the order does not sustain only on this threshold point. 3. Shri R.K Aggrawal, Learned superintendent (AR) appearing on behalf of the Revenue re....

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....se of M/s. Saikrupa Dyeing and Printing Mills Pvt. Limited vide order No. A/1282/WZB/AHD/2009 dated 23.06.2009. 2. in view of the above, we set aside the impugned orders and remand the matters for fresh decision and fixing the liability on each and every individual separately. We make it clear that no opinion is being expressed on the merits of the case. Stay petition as also appeals get dispose....

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....and the amount of Rs.12,00,000/- (twelve lakh rupees) already deposited is appropriated towards the determined liability; (ii) determine liability and recovery of interest on amount determined at (i) above in terms of section 11AB of the Central Excise Act, 1944; (iii) impose penalty of Rs.65,54,590/- on Shri Mahesh M Harlalka & Shri Pradeep Sharma in terms of section 11AC of the Central Excis....