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TMI Blog2019 (5) TMI 1759X X X X Extracts X X X X X X X X Extracts X X X X ..... The facts are more and less similar with respect to the present appellant, who is also the co-noticee. Admittedly, the co-noticee have approached the Settlement Commission and got the dispute settled finally. In this view of the matter, it is held that the dispute also stands settled against the present appellant, who is the co-noticee in the common show cause notice issued - appeal is allowed - d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia) Some space to be left out 3. The brief facts are that one Shri Ravi S. Bhandari imported car Lexus LS 600 HL, RHO Vehicle vide a bill of entry NO.150768 dated 8.7.2008 through Customs House, IGI Airport, New Delhi. It appeared to Revenue that there is under valuation and mis-declaration so as to evade payment of central excise duty. Accordingly, the bill of entry was adjudicated by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Bhandari approached the Settlement Commission in settlement application no.3877/2013 dated 27.09.2013 and 4080 dated 22.02.2014 respectively and the said dispute was finally settled by the Settlement Commission vide Final Order No.F-1861-1862/CUS/2014-SC(PB) dated 16.06.2014. 5. After taking notice of the aforesaid settlement by the other two co-noticees, the Adjudicating Authority, Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard to all the co-noticees including the present appellant, the said contention was rejected by the Addl. Commissioner and he was proceeded to impose penalty of ₹ 5 lakh under Section 114 AA of the Customs Act, 1962. 6. Ld. Counsel for the appellant relies on the Division Bench ruling of this Tribunal in the case of Orbit Jewellers 2016 (338) ELT 620 (Tribunal-Delhi), wherein the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the co-noticee. Admittedly, the co-noticee have approached the Settlement Commission and got the dispute settled finally as hereinabove noticed. In this view of the matter, I hold that the dispute also stands settled against the present appellant, who is the co-noticee in the common show cause notice issued, referred to hereinabove. Accordingly, the appeal is allowed and the impugned order agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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