2015 (3) TMI 553

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..... l held that when the case against the main notice has been settled by the Settlement Commission, in that case penalty against the other co-noticees have also got settled. Therefore, I hold that in this case penalty is not imposable on the appellant. - Decided in favour of appellant. - Appeal No.C/85175/14-Mum - - - Dated:- 1-4-2014 - Ashok Jindal, J. For the Appellant : Ms Shika Sapra, Adv .....

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..... of the record, I find that the importer Nitco Tiles has settled their case before the Settlement Commission, therefore relying on the decision of S.K.Columbowala(supra), wherein this Tribunal held that when the case against the main notice has been settled by the Settlement Commission, in that case penalty against the other co-noticees have also got settled. Therefore, I hold that in this case pe .....

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