2008 (2) TMI 795 - AT - Central Excise

Summary

Issues involved: Rectification of mistake in the Tribunal's order regarding respondents Shri K.B. Bhatt and Shri L.A.P. Bhatt, imposition of personal penalties on the respondents, appeal against the main manufacturing unit's penalty reduction.

The judgment addresses the issue of rectification of a mistake in the Tribunal's order regarding respondents Shri K.B. Bhatt and Shri L.A.P. Bhatt. The Tribunal observed that no appeals were filed by the revenue in respect of these respondents, but the order itself listed them as respondents. The Tribunal rectified the mistake and proceeded to decide the appeal filed by the revenue concerning these respondents. The original authority had imposed personal penalties on the respondents, which were set aside by the Commissioner (Appeals). The revenue's appeal against the main manufacturing unit was allowed, upholding the confiscation of goods but reducing the penalty. The Tribunal found no justification for separate penalties on the respondents, who were the managing director and authorized signatory of the company. Consequently, the revenue's appeal in respect of the two respondents was rejected.

In conclusion, the Tribunal rectified the mistake in its order regarding the respondents and decided on the imposition of personal penalties. The appeal against the main manufacturing unit's penalty reduction was also addressed, with the penalties on the respondents being rejected due to their roles in the company. The application and appeal were disposed of accordingly.