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TMI Blog2018 (6) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 B of the Customs Act. 2. Facts relevant for the present purpose are that : As per the intelligence gathered about M/s. Pioneer Soap & Chemicals, to have been misusing the exemption extended vide Sl. No.30 of Notification No. 21/2002 -CU by importing the crude palm oil (CPO) at concessional rate of customs duty and by diverting the same to open market instead of using the same for the given purpose. During investigations several co-noticees as mentioned in the show cause notice including the present appellant were found issuing the fake consignments/ notice/ bills/ invoices to show sale of washing soap without actually manufacturing/ selling washing soaps and some of the CPO was directed to open market by appellants mis-declaring as rice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se is settled, there is no reason for any proceeding to still continue against any of the co-noticee. Decision of Delhi High Court dated 03.11.2016 in the case of M/s LESAGHBB (I) Ltd. & Ors vs. Commissioner of Central Excise, (W.P.(C) 4819/1999 & the case of S.K.Colombowala vs. CC (2007) 220 ELT 492. 4. Department while rebutting these arguments has submitted that in fact the impugned show cause notice dated 24th April 2007 was issued to 13 noticees as mentioned therein and only 6 thereof had gone to Settlement Commission. No immunity from further prosecution was given even to said six applicant. Finally while relying upon the case of Mamta Garg vs. Commissioner of Customs & Central Excise, Noida - 2018 (359) ELT 77 (Tri.-Del.), Departmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t three of them have not merely been found the abetter or conspirator for the illegal act adjudicated against the other Noticees but they were found committing the offence of unauthorized transportation of the impugned crude oil no doubt with the sole intention of getting illegal benefit of Sl.No.30 of Notification No. 21/2002-CU. No doubt the case law relied upon by the appellants holds good that once the immunity from penalty has been issued against the main Noticee by the Settlement Commission, the co-noticees enjoy the blanket immunity if the matter is settled under KVS Scheme. But this is also a settled principle of jurisprudents that merits of the case against the co-Noticees have to be examined separately and if and only if the co-No ..... X X X X Extracts X X X X X X X X Extracts X X X X
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