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TMI Blog2017 (2) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - the proceeding against the co-noticees come to an end when the main noticee has settled the matter before the Settlement Commission - penalty set aside - appeal allowed - decided in favor of appellant. - E/1041-1043/2011, E/1186-1187/2011 & E/757/2011 - A/30038-30043/2017 - Dated:- 10-1-2017 - Ms. Sulekha Beevi, C.S., Member Judicial Sh. B. Venu Gopal, Advocate for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of S.K. Colombowala Vs Commissioner [2007 (220) E.L.T. 492] and also the judgment passed by the Tribunal in the case of CC (Export), Mumbai Vs Mahendra Kumar Darewala [2016 (340) E.L.T. 727 (Tri-Mum)]. 3. Against this the Ld. AR relied upon the decision passed in the case of Yogesh Korani Vs Union of India [2003 (159) E.L.T. 3 (Bom)] and Motilal Gupta Vs CCE, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Larger Bench and vide decision reported in [2013 (298) E.L.T. 540 (Tri-LB)] , the Larger Bench observed that the decision in S.K. Colombowala being majority decision by reference to a third member is in effect decision of Larger Bench and on the other grounds declined to answer and the reference remitted the matter for disposed by Single Member of the Tribunal. 5. In the case of M.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hip Agency Private Ltd., Vs CC (Import), Nhava Sheva [2016 (334) E.L.T. 695 (Tri-Mum)]. In Motilal Gupta the Tribunal observed that the judgment laid in Yogesh Korani (supra) as maintained by Supreme Court was not considered by the Tribunal and therefore being sub-silentio is not an applicable precedent. I have to respectfully disagree with this view of the Tribunal for the reason that the j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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