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TMI Blog2016 (1) TMI 965X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of the main assessee has been set aside and this fact was brought to the notice of the Tribunal and the same has not been dealt with, it would be appropriate to remand the matter back to the Tribunal. - CEA No. 104 of 2014 (O&M) - - - Dated:- 27-8-2015 - MR. AJAY KUMAR MITTAL AND MR. RAMENDRA JAIN, JJ. For The Appellant : Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. Sukh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Whether penalty can be imposed for abetment when main party is held not guilty? c) Whether 100% penalty upon a dealer is justified in view of decision of this Hon'ble Court? 3. Briefly stated, the facts of the case as narrated in the appeal are that the assessee is engaged in the business of trading of iron and steel products. It issued cenvatable invoices to M/s Swastik Steel Corporati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey filed an appeal before the Commissioner (Appeals). M/s JCBL Ltd. challenged the demand as well as penalty whereas the appellant challenged the levy of penalty. The Commissioner (Appeals) vide order dated 23.5.2011 (Annexure A-3) upheld the order of the adjudicating authority and rejected the appeal. Being dissatisfied, the appellant filed an appeal on 28.6.2011 (Annexure A-4) before the Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 404 (P H), the matter requires to be sent back. It was urged that the decision of the main assessee was brought to the notice of the Tribunal by filing an application dated 30.6.2014 (Annexure A-6) as the arguments were heard on 28.10.2013 and the judgment was reserved. However, the Tribunal without referring to the same vide order dated 6.8.2014 (Annexure A-1) dismissed the appeal. 6. On the o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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