2017 (1) TMI 1538

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..... ong with interest and equivalent penalty is set aside - Held that: - the final order dated 20-3-2015 passed by this Tribunal is amended to the extent for inserting paragraph 17 in this regard which reads as: “The appeal filed by Shri K.K. Maheshwari is allowed and the impugned order to that extent is set aside” - ROM application allowed. - E/ROM Application Nos. 51340-51341 of 2015 in Appeal Nos. .....

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..... is partly allowed . 2. We find that through final order dated 20-3-2015, the Tribunal has disposed of two appeals filed by M/s. Pawan Polyplast (P) Ltd. and its Director Shri K.K. Maheshwari. However, no findings or observations were recorded with refer to the personal penalty imposed on Shri Maheshwari. Therefore, we are of the view that there is apparent error in the order which can be recti .....

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..... he learned AR for Revenue opposed the submissions made by appellant. 5. Heard both the sides and perused the record. 6. Rule 26 of the Central Excise Rules, 2002 provides for imposition of penalty in the eventuality when the person concerned is aware about the wrong action of the assessee which makes the goods liable for confiscation. Thus, for invoking the provisions of Rule 26 the prime re .....

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