2012 (5) TMI 356

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..... pect of the manufacturer as also in respect of the co-noticees. As such, separate imposition of penalty on the Director is not called for. - The Revenue's appeal rejected. - Excise Appeal No. 574 of 2010 SM - - - Dated:- 24-4-2012 - Mr. Archana Wadhwa, J. Shri B.L. Soni, AR for the Appellants Per Archana Wadhwa (for the Bench): Being aggrieved with the order passed by Commis .....

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..... such duty is paid in full along with interest and penalty of 25% of duty within a period of 30 days of the notice, the proceedings in respect of such person and other persons to whom notice are served are deemed to be conclusive as to the matter stated in notice. Inasmuch the reference is to other persons he concluded that the proceedings are required to be concluded in respect of all concerned. H .....

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