2024 (9) TMI 548 - AT - Central Excise

Levy of personal penalty on each of the appellant u/r 26 of the Central Excise Rules, 2002 - HELD THAT - This Tribunal in the cases of SHRI S. BHARATH REDDY, MANAGING DIRECTOR, M/S. BRITISH NUTRITIONS PRIVATE LIMITED SHRI V.S. REDDY, EXECUTIVE DIRECTOR, M/S. BRITISH NUTRITIONS PRIVATE LIMITED, VERSUS COMMISSIONER OF CENTRAL EXCISE, BANGALORE 2024 (6) TMI 1394 - CESTAT BANGALORE , SHRI RAGHAVENDRA, PLANT MANAGER M/S. L.G. BALAKRISHNA BROS. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, MYSORE 2024 (5) TMI 1335 - CESTAT BANGALORE and 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 2023 (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 Order-in-Original cannot be sustained. The appeals filed by the appellants deserve to be allowed and the same are allowed.

Summary

The appeals challenged personal penalties under Rule 26 of Central Excise Rules, 2002. The main appellant settled under SVLDRS, 2019. Tribunal held that co-noticees' appeals against penalties cannot be sustained once main appeal is settled. Appeals allowed.