9911796707
TMI Blog2004 (4) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... The Tribunal vide its Order No. C-I/4526-28/WZB/2002 dated 27-12-2002 [2003 (154) E.L.T. 90 (Tribunal)] set aside the penalties imposed upon all the three appellants by observing that there was no proposal to impose penalties upon the two companies and the proposal was only for imposition of penalties upon the directors. As regards penalty on Shri S.P. Sheth, same was set aside on the ground t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, he submits that the said re-call order of the Tribunal was passed ex parte and as such the same should be re-called and the matter be heard afresh on the Revenue s application for rectification of mistake. He also argues the case on merits. 4. Shri M.H. Sheikh, learned J.D.R. appearing for Revenue opposes the appellant s prayer for recall of the order on rectification of mistake. As re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ards the merits of the case, it is seen that M/s. Nirmal Metal Fabricators Limited were manufacturing control panels junction boxes and were selling same. M/s. Nirmal Metal Fabricators Pvt. Ltd. Some of the components/accessories were being supplied by M/s. Nirmal Switchgear Pvt. Ltd. without receiving any payments towards the cost of the same. For the manufacture of the goods by M/s. Nirmal Meta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ver, penalty of Rs. 1,000/- imposed upon M/s. Nirmal Switchgear Pvt. Ltd. is upheld. As regards the penalty of Rs. 2,500/- on Shri S.P. Sheth, I find that the same has been imposed under the provision of Rule 209A on the ground that he was the Excise Clerk and Legal Secretary of the two companies and cannot plead ignorance about removal of goods without accounting the fact of production and cleara ..... X X X X Extracts X X X X X X X X Extracts X X X X
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