2016 (3) TMI 6

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Settlement Commission because of no information- Held that: By relying on the decision taken by the Mumbai Tribunal in case of S.K. Colombowala 2007 (7)TMI 514 - CESTAT, MUMBAI, the case against all co-noticees comes to an end once the order of settlement is passed in respect of the person entitled to file application before the Settlement Commission. Therefore, the appellant is not liable to pay .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a number of importers viz. M/s. Hatimi Glass, M/s. Saif Glass, M/s. Maimoon Glass and M/s. Burhani Silvering Works, on 10.6.2008 and import documents pertaining to one more firm viz. M/s. Burhani Silvering Works, were resumed during the search of premises of M/s. Hatimi Glass. These importers were engaged in the import of clear sheet glasses, reflective glass and aluminium mirrors and the appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... be penalized. In support of this submission, the learned counsel for the appellant cited the decision in the case of S.K. Colombowala vs. CC(I), Mumbai reported in 2007 (220) ELT 492 (Tri.-Mumbai), wherein by the majority decision, the Tribunal has held that the case against all co-noticees comes to an end once the order of settlement is passed in respect of the person entitled to file application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X