9911796707
TMI Blog2018 (3) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... ot imposable - the penalty imposed on the appellant is set aside - appeal allowed - decided in favor of appellant. - Appeal No. E/616/2009 - FINAL ORDER NO: 60097 / 2018 - Dated:- 20-2-2018 - MR. Ashok Jindal, Member (Judicial) Shri. Tarun Kumar Sharma, Advocate- for the appellant Shri. Tarun Kumar, AR- for the respondent Per Ashok Jindal: The appellant is in appeal against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e go payment received from the buyers for pattern/dies and it was also proposed that the goods in question are liable for confiscation therefore, the penalty was proposed on the appellant and the co-appellants. The matter was adjudicated and it was held that the amount received in one go on account of pattern/dies used captively by M/s DCM Engineering Pvt. Ltd. for manufacturing of castings which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is before me. 3. Heard the parties and considered the submissions. 4. On considering the fact that in the case of M/s DCM Engineering Pvt. Ltd. (the co-noticee) vide Final Order No. 62021-62024/2017 dated 09.10.2017, this Tribunal held that in this case on the co-noticee/buyers, penalty under Rule 26 of the Central Excise Rules, 2002 is not imposable, therefore, I hold that penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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