- (1.) The present appeal under Section 35G of the Central Excise Act, 1944 (for short, "the Act"), is directed against the order dated 11-4-2008 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for short, "the Tribunal"), arising out of Appeal No. E/3712/2004-3715/2004 [2008 (228) E.L.T. 226 (Tri. - Del.)]
(2.) The appellant is Managing Director of M/s. Kobe Suspension Company Private Limited. The demand was raised for imposition of penalty on the company as well on Shri K.S. Uberoi as the Managing Director of the Company. However, the said order has been set aside against the aforesaid company and the Managing Director.
(3.) There was another firm named M/s. Kavantry Springs Fabrications Company, a sole proprietorship firm of wife of K.S. Uberoi namely, Kukky Uberoi. The learned Tribunal vide the impugned order in the present appeal has found that the imposition of separate penalty on the proprietor in addition to penalty on the firm is not justified. However, it was observed that the duty demanded required re-working. The Tribunal found that penalty on the firm and Shri K.S. Uberoi, who was actually managing the affairs of the company requires to be reconsidered on the basis of actual duty evasion worked out. With the said finding, the matter has been remanded back to the Commissioner, the Adjudicating Authority.;