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TMI Blog2015 (9) TMI 1143X X X X Extracts X X X X X X X X Extracts X X X X ..... factual position that the Tribunal has set aside the order & demand and penalty on the main appellant, the imposition of penalty on the co-noticee is liable to be set aside - Decided in favour of assessee. - Appeal No. E/195/2005 - FINAL ORDER No.40775/2015 - Dated:- 17-7-2015 - Shri R. Periasami and Shri P.K. Choudhary, JJ. For The Appellant : None For The Respondent : Shri L. Paneer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mani Co., Proprietor and also on M/s.Subramania Chemicals Co. P. Ltd. 4. After hearing the Ld. AR for Revenue, we find that this Tribunal vide Final Order No.608/2006 dt. 13.7.2006 has already set aside the very same impugned order and set aside the demand and penalty against M/s.Global Repackers, the principal manufacturer [2008 (11) STR 546 (Tri.-Chennai)]. The relevant paragraphs of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70, it had been clarified by the Ministry that no further duty liability arose on the re-packing of duty-paid Glucose or Dextrose even if some other ingredients such as Calcium Phosphate and Vitamin D were added before the packing. It was only as late as in 1990 that a different view was taken by the Board vide Circular No. 7/90-CX. l, dated 7-3-1990, wherein the product resulting from additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by learned Commissioner in the second de novo proceedings, he chose to caste duty liability on the appellant, which is clearly unsustainable in law. On this fundamental ground, the present appeal succeeds. We need not examine the other points. The impugned order is set aside and this appeal is allowed with consequential reliefs. In view of the factual position that the Tribunal has set aside t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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