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TMI Blog2012 (6) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... at:- The provisions in the first proviso to Section 11A(2) is very clear that if the proceeding against an assessee is concluded under Section 11A(1), further proceedings against any other person to whom notice was served under sub-section (1) of Section 11A also are to be treated as closed - Decided against Revenue. - E/978/2010-SM(BR) - Final Order No. 756/2012-SM(BR)(PB) - Dated:- 11-6-2012 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that since the Respondent as Director of M/s. Jai Ambey Metal Works Pvt. Ltd. was involved in the clandestine manufacture and clearance of excisable goods penalty is to be imposed on him under Rule 26 of Central Excise Rules, 2002. Revenue relies on the decision of the Tribunal in the case of Gokul Petro Chemicals Pvt. Ltd. - 2009 (238) E.L.T. 381 and also the decision in the case of Thermotec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... person shall pay the amount so determined : Provided that if such person has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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