9911796707
TMI Blog2011 (3) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... Mumbai [2007 (7) TMI 514 - CESTAT, MUMBAI] wherein held that on settlement of dispute of main noticee by Settlement Commission, the cases against all co-noticees as regards imposition of penalty would come to an end. The distinction sought to be made by Commissioner (Appeals) that in all those decisions, Settlement Commission has fully waived the penalty whereas in the present case, the penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s stands imposed upon the present appellants in terms of the provisions of Rule 26 of Central Excise Rules. The main noticee M/s. Dayaram Ptg. Dyeing Mills (P) Limited had settled their case before the Settlement Commission. When the above fact was brought to the notice of Commissioner (Appeals) and it was pleaded that the same would amount to settlement of cases against the co-noticees also, sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5 of this order is reproduced below :- 5.? I find that identical issue was considered by Tribunal in case of M/s S.K. Colombowala v. CC (Import), Mumbai - 2007 (220) E.L.T. 492 (Tri-Mumbai), wherein vide majority order, it was held that on settlement of dispute of main noticee by Settlement Commission, the cases against all co-noticees as regards imposition of penalty would come to an end. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t disturb the legal position settled by catena of judgments referred supra. As such, by following the same, I set aside the impugned order, imposing penalty upon the appellant and allow his appeal with consequential relief. As is seen from the above, an identical distinction was made by the lower authorities in the above referred case also. The said distinction ha not found favour with the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
