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TMI Blog2014 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... hall then stand restored to file. It shall be heard together with the appeal filed by the firm. Both the appeals, thus, stand restored to file and they shall be disposed of on merits and in accordance with law - Decided partly in favour of assessee. - Central Excise Appeal No. 128 of 2012 - - - Dated:- 20-3-2014 - S.C. Dharmadhikari and G.S. Kulkarni, JJ. Shri Prakash Shah @ Jas Sanghavi i/b PDS Legal, for the Appellant. Shri Pradeep Jetly @ J.B. Mishra, for the Respondent. ORDER P.C. : Heard Prakash Shah, learned Counsel appearing on behalf of the appellant and Pradeep Jetly, learned Counsel appearing on behalf of the respondent. Perused the order passed by the learned Vice-President and Member (Judicial) of the Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposing penalty of ₹ 20,00,000/-. The appellant is stated to have not filed any appeal against the order impugned and hence, the contention of the firm regarding penalty imposed on the appellant was found to be unsustainable. The firm filed an appeal against the order confirming the duty demand and penalty. The appellant also filed appeal to the extent it imposes penalty. Both these appeals were taken up before the Customs, Excise Service Tax Appellate Tribunal, one by the firm and another by the partner viz. appellant before us. A personal hearing was granted on the stay application. On the stay application of the firm, unconditional stay was granted. Whereas in the application made by the appellant-partner, he has been refused re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is unjustified or otherwise. That could be done even without the partner filing independent appeal and in the given facts and circumstances. We are, therefore, of the view that the order of the Tribunal in this case cannot be sustained. It is accordingly, quashed and set aside, because this appeal raises substantial questions of law. The same is therefore, admitted on the following substantial questions of law :- (b) Whether in the facts and circumstances of the case, the Hon ble Appellate Tribunal is justified in holding that appeal filed by the Appellant herein is not maintainable ? (c) Whether in the facts and circumstances of the case, the Hon ble Appellate Tribunal is justified in taking contradictory views on two ..... X X X X Extracts X X X X X X X X Extracts X X X X
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