2024 (6) TMI 1394 - AT - Central Excise

Levy of personal penalty u/r 26 of the Central Excise Rules, 2002 - appeal settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT - This Tribunal in the case of M/S JPFL FILMS PRIVATE LIMITED, JALAN JEE POLYTEX LTD., KAVITA INTERNATIONAL AGENCY, KULDEEP SINGH, DP SINGH, R KNITFAB, PERFECT DESIGNER, VK KALRA, RELIANCE INDUSTRIES LIMITED, KANPUR WOOL INDUSTRIES, SWASTIK TRADING CO., APEX CORPORATION AND MANSA TRADERS VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA 023 (12) TMI 304 - CESTAT CHANDIGARH held that once the main appeal is settled under SVLDRS, 2019, the appeals filed by the co-noticees challenging the personal penalty arising out of the same Orderin-Original cannot be sustained. Consequently, the appeals filed by the appellants deserve to be allowed and the same are allowed.

Summary

The Appellate Tribunal CESTAT Bangalore allowed two appeals against a personal penalty of Rs.3 lakhs each imposed under Rule 26 of the Central Excise Rules, 2002. The appeals were filed by appellants whose main appeal was settled under the Sabka Vishwas Scheme, 2019, leading to the penalty being deemed unsustainable based on previous tribunal judgments.