9911796707
TMI Blog2011 (5) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... the matter has been remitted back and is to be considered by the Tribunal afresh in accordance with law and in terms of the directions issued by the Tribunal - So far the issue with regard to imposition of personal penalties is concerned, the Tribunal has given its reasons for setting aside the said order - So far the charge of mis-declaration as regards the number of machines is concerned, the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y this common judgment and order. These appeals are directed against the judgment and order passed by CEGAT, Kolkata on 19.7.2002. In respect of the disputes between the parties, the matter was heard by the Division Bench of CEGAT, but since there was difference of opinion in relation to few of the issues, the same were referred to a third Member. In terms of the opinions expressed by three me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication; (iv) The issue of deciding the quantum of personal penalty liable to be imposed upon M/s. Tanya Diagnostic Centre and Dr. Kamal Kr. Dutta is remanded to the Commissioner. (v) The Appeals of Shri Arun Saini, Smt. Manjusha Dutta, Shri Pratik Kr. Sen, Shri Himanshu Bhusan Paul, Shri Pinto Bose, are allowed by setting aside the personal penalties imposed upon them. The present ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... far the charge of mis-declaration as regards the number of machines is concerned, the said issue also stands remanded to the original adjudicating authority for quantification of payment of duty on the said machines after deciding the classification. So far as that issue as also the issue of confiscation is concerned, no appeal has been preferred by the assessee and, therefore, the order of r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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