2011 (2) TMI 542 - AT - Customs

Penalty - Revenue submitted that Department want to penalise 35 co-noticees against the penalty proceedings were dropped by the Adjudicating Authority - He was further asked to query, whether any appeal against those persons have been filed or not, he failed to answer that query - On perusal of the record, we find that no relief has been sought by the Revenue against the respondents in this appeal - Hence appeal is not maintainable - Accordingly, appeal is rejected.

Summary

The Appellate Tribunal CESTAT, Delhi rejected the appeal filed by Revenue against M/s. Saluja Exim and Saluja Exim Ltd. The appeal sought to penalize 35 co-noticees, but as no relief was sought against the respondents, the appeal was deemed not maintainable.