9911796707
TMI Blog1999 (11) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... lication seeking waiver of pre-deposit of penalty of Rs.3.5 lakhs imposed on the applicant has come up for hearing on several occasions. The applicant relies upon the Tribunal s decision in the case of Quality Fabricators and Erectors v. CCE - 1999 (33) RLT 122 and request that his application be dealt with in the light of this.We find that it would be appropriate to take up this appeal for dispos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the main manufacturer is GAPL has already got the matter settled under KVS Scheme by paying the duty element determined in the present case. In view of the appeal of the main manufacturer having been settled, it would not be desirable holding the appellant herein, as guilty of contravening the provisions of Central Excise law. The appellant herein was, obviously acting on the dictate and behest o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered the submissions. The provisions of the KVSS Rules, 1998 did not extend the coverage of the amnesty to the people placed in the circumstances of the present appellant. If that is the situation, then there is no reason for the Tribunal to accept that since the main culprit has settled the cause, the other appellant should not be held as guilty. With great respect we find ourselves unable to agr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
