2012 (6) TMI 734

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..... y was involved in the clandestine activities of the said assessee - Held that:- as per the provisions of the first proviso to Section 11A(2) when a case is against an assessee is settled under Section 11A(1A), no further proceedings is maintainable against any other person to whom notice is issued under Section 11A(1). I find that the provisions in the said proviso is very clear and decisions reli .....

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..... or 26 of Central Excise Rules, 2002. The Revenue is of the view that since the appellant who was the Director of the assessee-company was involved in the clandestine activities of the said assessee, a penalty under Rule 26 of Central Excise Rules, 2002 is to be imposed on the Director. They rely on the following case laws :- (1) Gokul Petro Chemicals Pvt. Ltd. v. CCE - 2009 (238) E.L.T. 381. .....

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