9911796707
TMI Blog2017 (6) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... D.R. - for the respondent ORDER Per Ashok K. Arya : M/s Shakti Plastic Udyog and Shri Sanjay Mittal, proprietor of M/s Mittal Packers are in appeal against the Order-in-Appeal No. 228-229/2009 dated 28.10.2009 whereunder demand of Central Excise duty of Rs. 20,62,451/- along with interest and equivalent penalty has been confirmed against M/s Shakti Plastic Udyog. A penalty of Rs. 6 lakhs has a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-original was confirmed by the impugned order in appeal. (iv) Therefore, appellants are in appeal before the Tribunal. 3. With the background of above facts, both sides represented by ld. Counsels, Shri Naveen Mullick and Ms. Kanu Verma Kumar have been heard. 4. After careful consideration of the facts and submissions of both the sides, it appears that before 1.8.2005 the proprietorship firm v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the appellant M/ Shakti Plastic Udyog, saying that the goods manufactured by them were cleared on the invoices of M/s Mittal Packers and they were ready to pay duty on such clearances (in the name of M/s Mittal Packers) for the current financial year 2005-06. In other words, the statement taken is an evidence only for the confirmation of duty for the clearances from 1.8.2005 to 29.3.2006. Thus t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t and the matter is remanded for the adjudication of limited issue of requantificaiton of duty, interest and equivalent penalty to the original adjudicating authority, who shall do the same in the light of above findings within four months of issue of this order after giving opportunity of personal hearing and submission of documents, if any, to the appellants. (Dictated & pronounced in open Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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