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TMI Blog2016 (2) TMI 251X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty on Shri Champsi M. Shah, find that appellant has no case and it has to be held that the first appellate authority as well as the adjudicating authority are correct in coming to such conclusion. At this juncture, the prayer of the learned Counsel needs to be addressed as to consider the amount indicated as cum-duty value. The said plea of the learned Counsel is strongly supported by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i Champshi M. Shah, it has been correctly imposed under the provisions of Rule 26 of the Central Excise Rules, 2002.In short, except for the modification of holding that the value as cum-duty value and reworking of demand of duty, appeals are rejected. - Appeal No. E/89179, 89189/13 - - - Dated:- 19-11-2015 - Mr. M.V. Ravindran, J. For The Appellant : Shri R.V. Shetty. Advocate For ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so. The appellant No.1 discharged the entire duty liability and interest thereof before the issuance of show-cause notice. Both the lower authorities have confirmed the duty liability along with interest and also imposed penalty on Shri Champsi M. Shah, Director for the role played by him. 5. It is the submission of the Learned Counsel that considering the amount received as cum-duty price, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on Shri Champsi M. Shah, I find that appellant has no case and it has to be held that the first appellate authority as well as the adjudicating authority are correct in coming to such conclusion. At this juncture, the prayer of the learned Counsel needs to be addressed as to consider the amount indicated as cum-duty value. The said plea of the learned Counsel is strongly supported by the judgeme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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