2014 (6) TMI 790

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..... kharan The appeal and stay petition are directed against Order-in-Appeal No. AV(12)313/2013 dated 28/01/2014 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. Vide the impugned order, the learned lower appellate authority has upheld the imposition of penalty of Rs.25,000/- on the appellant, ShriSatishNandlalRathi, Proprietor of M/s Santosh Steel Traders. Aggrieved .....

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..... d to be concluded. Accordingly, he pleads for grant of stay. 4. The learned Additional Commissioner (AR) appearing for the Revenue, on the other hand, submits that there is no provision in law stating that once the proceedings against the main noticee is concluded, proceedings against the co-noticee is also concluded. Therefore, he pleads for putting the appellant to terms. 5. We have carefully .....

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..... cluded especially when the proceedings are not under section 11A. Such an interpretation would amount to re-writing of the provisions of sub-section (2) of Section 11A. In this view of the matter we do not agree with the conclusions drawn in the TikamP.Bhojwani case (supra) by a Single Member Bench of this Tribunal. In the present case, the proceedings have been initiated against the appellant for .....

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