9911796707
TMI Blog2009 (11) TMI 721X X X X Extracts X X X X X X X X Extracts X X X X ..... w and facts arise in all these appeals, they were heard together and are oeing disposed of by this common order. 2. We have heard the learned advocate for the appellants and learned DR and perused the records. All these appeals arise from order dated 16-2-09 passed by the Commissioner, Central Excise, Delhi-II. By the impugned order the learned Commissioner has disposed of the proceedings pursu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned advocate while assailing the impugned order sought to raise various points in relation to methodology adopted for valuation of the product which were stated to have been removed clandestinely without payment of duty. However, is not permissible for this Tribunal to go into those issues at this stage as the impugned order has been passed pursuant to the remand of the matter by the Tribunal an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmity in the order of the Commission in that regard in the impugned order. 5. The learned advocate, however, is justified in contending that the Commissioner could not have imposed penalty on the proprietor in addition to the proprietary firm or vice-versa. Indeed the impugned order as far as it relates to the firms by name M/s. MAI, M/s. RKTC and M/s. Minocha Brothers is concerned, they being ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oses that in case of the company M/s. MMPL and the proprietary concern M/s. MAI and M/s. Minocha Brothers apart from imposing penalty under Section 11AC the penalty has also been imposed on various provisions of law. In fact, the penalty imposable and imposed under Section 11AC is equivalent to duty amount. The same having been imposed, and in the entire impugned order there being no disclosure of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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