2014 (3) TMI 486

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..... JUDGEMENT Per: Ashok Jindal: After hearing both the sides, I find that the appeals themselves can be disposed of. Therefore, after granting waiver of pre-deposit, I take up the appeals for disposal. 2. The facts of the case are that penalties, under Rule 26 of the Central Excise Rules, 2002, have been imposed on both the appellants by the adjudicating authority. 3. The contention of the appell .....

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..... f the issuance of show-cause notice, the proceedings against all the co-noticees comes to an end. Therefore, imposing penalties on the appellant are not warranted. Accordingly, the impugned order is set aside quo imposing penalties on both the appellants. 4. In this term, both the Appeals are allowed. Stay applications are also disposed of. (Dictated in Court)
Case laws, Decisions, Judgement .....

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