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TMI Blog2017 (10) TMI 1176X X X X Extracts X X X X X X X X Extracts X X X X ..... ing authority to pass an appropriate order keeping in mind that penalty cannot be imposed of dummy unit. This direction has also not been followed. To calculate the exact amount of duty, after extending the benefit of cum duty price, the matter needs to be remanded to the adjudicating authority - appeal allowed by way of remand. - E/1277-1279/2008 - A/12752-12754/2017 - Dated:- 22-9-2017 - Dr. D. M. Misra, Member (Judicial) And Mr. Devender Singh, Member (Technical) For Appellant (s): Shri Paritosh Gupta For Respondent (s): Ms. Nitina Nagori, AR ORDER Per: Dr. D. M. Misra These three appeals are filed against OIA No.133-135/2008-AHD-I-CE/ID/COMMR-A- dated 23/07/2008 passed by the Commissioner (Appeals) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by clubbing the clearances of the trading firm M/s Rasayan Udyog Marketing, however, it is their grievance that even though in its order, the Tribunal had allowed the cum-duty-price benefit and directed for re-calculation of the duty, but, the same was not followed by the authorities below. Further, he has submitted that personal penalty against the partner, alongwith the penalty on partnership firm M/s Rasayan Udyog is unsustainable in law in view of the judgement of the Hon ble Gujarat High Court in the case of Pravin N. Shah Vs. CESTAT - 2014 (305) ELT 480 (Guj.) and Commissioner of Central Excise Customs, Surat-II Vs. Mohammed Farookh Mohammed Ghani - 2010 (259) ELT 179 (Guj.). Further, assailing imposition of penalty on the propr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand the matter to the original adjudicating authority. It has also been contended before that the entire amount of duty alongwith interest and 25% penalty stands deposited by them within one month from the date of passing of the order. Inasmuch as the matter is being remanded, original adjudicating authority would verify the above facts and pass fresh order accordingly. Further, we agree with ld. Advocate for the respondents that no penalty is called for on M/s Rasayan Udyog Marketing, which has been held to be a dummy unit. In denovo proceedings, the adjudicating authority will pass orders in respect of penalty imposition on M/s. Rasayan Udyog Marketing by keeping above observation in mind. 7. We do not find any ambiguity in the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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