No Penalty If Cause of Action Itself Does Not Survive

Rakesh Kumar Tibra Vs Commissioner of Central Goods (CESTAT Delhi) In view of the Final Order of this Tribunal dated 3.5.2019, in the case of Lucky Tobacco Co. Ltd. and Others, arising from the same impugned order-in-original, we find that the cause of action against these appellants also does not survive. In this view of the matter, we set aside the impugned order-in-original against these appellants also and also set aside the penalty against all these appellants. Thus, the appeals are allowed with consequential benefits. FULL TEXT OF THE CESTAT DELHI ORDER These appeals are against the co...