2018 (5) TMI 906 - AT - Central Excise

Duty demand on ingots - penalties on the Directors/partners - Held that - all the parties have agreed that the cases of the main appellant M/s Kamdhenu Ispat Ltd. (Appeal Nos. E/56039/ & E/55971/2014) have been remanded by the Tribunal vide its order dated 02/04/2018. They also agreed that outcome of the main appeal will affect the present appeals - all the appeals remanded to the Adjudicating Authority to decide the appeals de novo in the light of the decision of the main appeal but by providing the reasonable opportunity to the appellants - appeal allowed by way of remand.

Summary

Issues:
Appeals filed against impugned orders demanding duty on ingots and penalties on Directors/partners.

Analysis:
The judgment was delivered by Hon'ble Mr. Justice (Dr.) Satish Chandra and Hon'ble Mr. V. Padmanabhan, Member (Technical). The appeals involved different impugned orders, but the common issue in all cases was the demand for duty on ingots and the imposition of penalties on Directors/partners. The appellants challenged these decisions by filing the appeals. Counsel for the appellants and the Revenue presented their arguments before the Tribunal. During the arguments, it was acknowledged that the cases of the main appellant had been remanded by the Tribunal in a previous order. It was agreed by all parties that the outcome of the main appeal would impact the present appeals. Consequently, the impugned orders were set aside, and all appeals were remanded to the Adjudicating Authority for fresh consideration in light of the main appeal's decision. The appellants were to be given a reasonable opportunity, and new evidence could be submitted if necessary. The decision to remand all appeals was agreed upon by all parties, and thus, all the appeals were allowed in favor of remand. The judgment was dictated and pronounced in open court.