Correction of a defective appeal name to E/76734/2016. The adjudicating officer's imposed penalty on the Authorized Signatory of Rs. 15 Lakhs was modified to Rs. 1,12,500, which is to be adjusted against the pre-deposit already made by the appellant.
Modified the imposed penalty of Rs. 15 Lakhs to Rs. 1,12,500 to be adjusted against the pre-deposit.
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IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, KOLKATA
REGIONAL BENCH – COURT NO.2
Excise Appeal No. 76734 of 2016
(Arising out of Order-in-Original No. DGR-EXCUS-000-COM-004-16-17 dated 31st May 2016 passed by Commissioner of Central Excise & Service Tax & Customs, Durgapur)
Shri Avinash Prakash Singh, C/o. M/s. Cosmic Ferro Alloys Ltd.,
(Vill + P. O. Ghutgoria, Barjora, Bankura, W. B.)
Appellant
VERSUS
Commr. of Central Excise & Service Tax, Durgapur
(Satyajit Roy Sarani, City Centre, Durgapur-713216, Dist. Burdwan, West Bengal)
Respondent
APPEARANCE :
None for the Appellant Shri Debapriya Sue, Authorized Representative for the Respondent
CORAM:
HON’BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) HON’BLE MR. RAJEEV TANDON, MEMBER (TECHNICAL)
FINAL ORDER No. 76704/2025
PER R. MURALIDHAR
We have been informed that the main appellant M/s. Cosmic Ferro Alloys Ltd. who has filed appeal No. E/76733/2016, has undergone the NCLT proceedings and Resolution Professional has also been appointed and that appeal was dismissed by the Tribunal.
2
E/76734/2016
Accordingly, we modify the imposed penalty of Rs. 15 Lakhs to 1,12,500/- which is to be adjusted against the pre-deposit already made by the appellant.
Sd/Sd/(Rajeev Tandon) (R. Muralidhar) Member (Technical) Member (Judicial)
Pooja
Avinash Prakash Singh
Commr. of Central Excise & Service Tax, Durgapur
R. Muralidhar
Rajeev Tandon
As recorded by the court registry
An appeal in a central excise matter before CESTAT.
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