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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 ..... emicals. The penalty has simultaneously been imposed upon the remaining Noticees/ applicants of 127 B Customs Act. In addition, the Settlement Commissioner has granted liberty to the Revenue to take the appropriate action against the remaining Noticees i.e. the appellants herein. The benefit of KVS Scheme cannot suo moto be extended to the appellants - appeal dismissed - decided against appellant. - Customs Appeal No. C/361-363/2010 [SM] - FINAL ORDER NO. 52153-52155/2018 - Dated:- 5-6-2018 - HON BLE MRS. RACHNA GUPTA, MEMBER (JUDICIAL) For the Appellant : Mr.R.Santhanam, Advocate For the Respondent : Mr.K. Podar, D.R. ORDER PER: RACHNA GUPTA The present appeal has been filed by M/s.A.V. Agro products limited bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. Pioneer Soap Chemicals being the main noticee proposing the imported CPO to be confiscated and for the penalty on all the noticees. Vide order under challenge, the said proposals were accepted. Proprietor Shri Lalit Goyal the main appellant alongwith other 6 six noticees including Mr. Mahesh Kumar, Sunil Goyal, Brij Mohan, M/s. HG Oil Carriers, Harjinder Singh and M/s. Lokpriya Traders filed an application under Section 127 B of the Customs Act for settlement of the case arising out of the said show cause Notice No. 15/10/05/1061 dated 24.04.2007 vide order dated 24.02.2008 the said application was disposed of after imposing penalty on six of the applicants and without granting immunity from prosecution subject to payment of duty as i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. No doubt vide order dated 24.02.2009 the application of Noticee. Sl.No.1,6,5,8,10 13 of the show cause notice under Section 127 B of the Customs Act, 1962 was disposed of thereby imposing penalty upon 6 of the said applicants to the extent as mentioned in the said order. The argument put forth by the Revenue with respect to para 14 of the said order is perused as correct. A perusal of that order dated 24th February, 2009 shows that penalty was imposed upon six of the applicants and the Settlement Commission has given liberty to the Revenue to take action as deemed fit in respect of the other co-Noticees of the impugned show cause notice. Further, perusal also shows that Noticees No.7, 9, 11 12 of the show cause notice were also found ..... X X X X Extracts X X X X X X X X Extracts X X X X
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