2018 (3) TMI 1115

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..... e said respondent cannot be appreciated and the Revenue,s appeal is to be rejected and dismissed on such ground itself - the Revenue,s grievance on non-imposition of penalties on the other co-noticees cannot be appreciated in terms of the various decisions of the Tribunal - appeal dismissed - decided against Revenue. - Appeal No.E/453/2009 - ORDER NO. A/85477/2018 - Dated:- 26-2-2018 - MRS. ARC .....

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..... vide which the Commissioner has dropped the penalty in respect of co-noticees also. By drawing our attention to the said order, he submits that there are around five co-noticees in the shape of the Director, Broker etc. against whom the Commissioner has not imposed any penalties by treating the entire proceedings as having been concluded in terms of the provisions of Section 11AC(5) of the Central .....

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