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TMI Blog2019 (3) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... STAT AHMEDABAD - AT X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 8/2003-CE to M/s. Senor Metal Pvt. Limited, Jamnagar consequently, penalty under Rule 25 on each of the appellant was imposed and therefore, the present appeals. 3. Shri Subhash Bordia, Ld. Chartered Accountant appeared on behalf of M/s. Everest Manufacturing Company, Jamnagar and in respect of other appellants, written submissions were filed by the appellants. Shri Subhash Bordia, Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this Tribunal in the judgment reported at Senor Metal Pvt. Limited vs. CCE & ST, Rajkot - 2014 (308) ELT 491 (Tri. Ahmd.). Since penalty on the present appellants is consequent to demand confirmed against M/s. Senor Metal Pvt. Limited, penalty under Rule 25 is clearly sustainable. 5. We have carefully considered the submissions made by both the sides and perused the record. We find that the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that their final product i.e. brass wire was covered under SSI Notification No. 8/2003-CE. Therefore, there is absolutely no mistake or violation of any provision on the part of the appellant. In such position, even though the exemption notification was denied to M/s. Senor Metal Pvt. Limited and demand was confirmed, the present appellants being mere suppliers of brass scrap cannot be implicated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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