2015 (10) TMI 2336 - AT - Central Excise

Imposition of penalty under Rule 26 of Central Excise Rules, 2002 - Penalty on co-appellant - Held that - Tribunal in the case of manufacturer (M/s Abhishri Packagings Pvt. Ltd) set-aside the impugned order 2013 (8) TMI 915 - CESTAT AHMEDABAD following the earlier decision of the Tribunal in the case of M/s Sumphony Comforts System Ltd. vs Commissioner of Central Excise, Vapi 2013 (6) TMI 4 - CESTAT AHMEDABAD . - As the appeal of the manufacturer is allowed by the Tribunal and the impugned order is set-aside, imposition of penalty on the co- appellant would not be warranted. Accordingly, the penalty is set-aside - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT Ahmedabad allowed the appeal filed by the appellant against imposition of penalty under Rule 26 of Central Excise Rules, 2002. The penalty was set-aside as the Tribunal had previously set-aside a similar order in another case. The appeal was allowed and the penalty was dismissed.