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TMI Blog2019 (6) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... n agreement to remand the matter to the adjudicating for fresh calculation of demand payable by the main party. In that circumstance, the whole order is required to be reconsidered by the adjudicating authority for both the appellants before this Tribunal. Therefore, I agree with the observation made by the by the Hon ble Member (Judicial) in her order. For the issue of imposition of penalty on Shri Prem Khanna, M.D. is also remanded back to the adjudicating authority. X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue has accepted their stand and the goods are now being assessed under Section 4 instead of Section 4A. 3. Whether the sales during the relevant period were to institutions/ hospitals would become clear from the invoices raised by the assessee. If the same reveal that the sales were to the said institutions and if the Revenue has accepted their stand for the subsequent period that in case of sales to the institutions, there is no requirement of putting MRP under the Weights and Measures Act, the benefit will get extended to the assessee. Subject to such verification. We deem it fit to set aside the impugned order and remand the matter to the original adjudicating authority for doing the verification. 4. In addition to above Ld. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y would also give an opportunity to the assessee to present documentary evidence in as much as the penalty is dependent upon the benefit of the cenvat credit as also the applicability of provisions of Section 4A and no quantified amount of penalty can be upheld at this stage. (Order dictated and pronounced in the court) Devender Singh Member (Technical) Archana Wadhwa Member (Judicial) Per Devender Singh: 7. So far as the remand direction in appeal no. E/3225/2009 for verification of documentary evidence pertaining to application of Rule 4A and for verification of the duty paid documents for extending the benefit of cenvat credit is concerned, I am in agreement with Ld. Member (Judicial). However, I differ on the question of pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prem Khanna, M.D. should be remanded to the adjudicating authority, as held by Member (judicial)? Or Whether in view of the admitted liability when appellant did not pay duty for four years after crossing the SSI limit and Sh. Prem Khanna was in overall control of affairs, the penalty on Sh. Prem Khanna, M.D. is to be upheld and the appeal dismissed, as held by Member (Technical). 11. The facts and arguments advanced by both sides are not repeated for the sake of brevity as the same have already been recorded in the original order. 12. I find that both Members were in agreement to remand the matter to the adjudicating for fresh calculation of demand payable by the main party. In that circumstance, the whole order is required to be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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