2018 (4) TMI 852

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..... of penalty under Section 112 (b) of the Customs Act, 1962 is subject matter of present dispute. In this case, for non - fulfilment of the conditions of notification no.12/2012 - CE dated 17.03.2012, the Original Authority had proceeded against M/s. Andslite Pvt. Ltd. and its Director, Shri P. Saravanas for confirmation of duty demand and for imposition of penalties. The adjudication order dated 1 .....

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..... against M/s. Andslite Pvt. Ltd. has already been set aside, there is no justification for imposition of penalty on the present appellant, who is the Director of the said company. 4. Therefore, we do not find any merit in the impugned order. Accordingly, after setting aside the same, we allow the appeal in favour of the appellant. [order dictated and pronounced in the open court]
Case laws, D .....

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