2009 (1) TMI 691

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..... has been filed against the decision of the Commissioner who has set aside the penalty on the authorized signatory of the respondents on the ground that the assessee s main case arising out of same investigation was settled by the settlement Commission wherein penalty on the co-applicants was set aside and immunity was granted. The learned DR on behalf of the Revenue submits that the Commissioner ( .....

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..... authorized signatory of the respondents is responsible for fulfilment of all obligations under excise law and therefore it cannot be said that he was not fully aware of what he was doing and without his active cooperation and involvement aviation (sic) of duty cannot take place. Since the second show cause notice was not the subject of settlement, the Commissioner should have considered the role o .....

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