2015 (3) TMI 509

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..... as been held that if the case against the main party has been settled, I hold that the penalty on the appellant is not imposable. Therefore, I set aside the impugned order - decided in favour of appellant. - Appeal No.C/1073/12-Mum - - - Dated:- 8-4-2014 - Ashok Jindal, J. For the Appellant : Shri Balani, Adv. For the Respondent : Shri M S Reddy, Dy. Commissioner (AR) JUDGEMENT .....

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..... the demand of differential duty and interest have been confirmed against the main importer and the penalty has been dropped. Therefore, he submits that as per the decision in the case of S.K. Colombowala - 2007 (220) ELT 492 (Tri. Mum) and Mukesh Garg vs. CC - 2012 (278) ELT 303 (Delhi HC), the penalty on the appellant is not imposable. 5. On perusal of the records, I find that in this case the .....

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