Court :
Delhi High Court
Brief :
Levy of penalty against the persons who were not to the parties to the case – held that - The petitioners were not parties before the Tribunal when the order of remand was passed by the Tribunal. They were neither made parties by the exporters nor by the revenue and there was no question of the petitioners having filed any appeal because they had already been exonerated by the Commissioner of Central Excise (Adjudication). Therefore, the order passed by the Tribunal, whereby the matter was remanded for de novo consideration, could not, in any event, affect the petitioners in any way.
Citation :
S.C.RAHI versus UNION OF INDIA & ANOTHER
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