9911796707
TMI Blog2012 (6) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to be condoned - as the earlier appeal has been allowed on merits the present appeal being impugned in the main appeal stand set aside allow their appeals - stay petition also gets disposed of. - C/Appeal Nos. 108-09/2011; - - - Dated:- 19-4-2012 - Archana Wadhwa, Mathew John, JJ. R.L. Thapali, Adv. for the Appellant K.P. Singh, DR for the Respondent Archana Wadhw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... licants (the main importer as also by the partner), he draws our attention to the preamble of the appeal which is to the effect as M/s Sheel Chand Industries and Another. He also draws our attention to SL No. 8-A of CA form wherein the total amount of penalty imposed upon the partnership firm as also on the partners stands specified. He also draws our attention to various grounds of appeal using t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tentions raised by the Consultant appearing for the appellant, we find that the main appeal was filed by the partnership firm well within the limitation period. It is also seen that a total penalty imposed on all the three applicants was mentioned in the said appeal and the preamble of the appeal also shows that the same has been filed on behalf of M/s Sheel Chad Industries and others. As such, we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the partners, he submits that the present applets were filed on 15.3.11 whereas the said order of the Tribunal stands passed on 6.7.11, He submits that In as much as the impugned order has already been set aside, the present two appeals challenging imposition of penalties on partners also be allowed. 7. Shri K.P. Singh appearing for the Revenue leaves the matter to the discretion of the Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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