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2018 (9) TMI 486

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..... n the appeal filed by manufacturer-assessee namely, M/s. Steel Craft has been allowed by this Tribunal, and Order-in-Appeal confirming the duty amount has been set aside - Demand with penalty set aside - appeal dismissed - decided against Revenue. - Excise Appeal No. 51611 – 51612 of 2018 - A/52698-52699/2018-EX[DB] - Dated:- 24-7-2018 - Mr. Anil Choudhary, Member (Judicial) And Mr. C L Mahar, .....

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..... 6.4.2017 wherein a central Excise duty of ₹ 60,94,917/- along with interest and penalties were confirmed. Penalties of ₹ 60 lakh each were also imposed on partners of the firm namely, Shri Mahesh Rastogi and Smt. Kamla Rastogi under Rule 26 of Central Excise Rules, 2002. Learned Commissioner (Appeals) while deciding the appeal of manufacturer-assessee, namely M/s. Steel Craft has confi .....

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..... e duty amount has been set aside. Since the order demanding the duty itself has been set aside by this Tribunal, we do not find any merit in the appeal filed by the department seeking imposition of penalty on the partners of manufacturer-assessee. 4. Accordingly, both the appeals filed by the department are rejected. (operative part of the order pronounced in the open Court) - - TaxTMI .....

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