9911796707
TMI Blog2024 (2) TMI 1189X X X X Extracts X X X X X X X X Extracts X X X X ..... icee along with M/s. A.K.S. Apparels and Mr. Nitin Gupta, appellant was also entitled to immunity granted by the Settlement Commission to the main noticee - HELD THAT:- We are informed that a Special Leave Petition impugning the said judgment in M/s. Seville Products [ 2024 (1) TMI 686 - SC ORDER ] has been dismissed by the Hon ble Supreme Court. Thus, the impugned order passed by the Tribunal gra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , whereby, the appeal of the respondent impugning a penalty imposed against the respondent was allowed. 2. The Tribunal noticed that a common Show Cause Notice dated 14.08.2017 had been issued to the respondent along with other noticees i.e. M/s. A.K.S. Apparels, Mr. Nitin Gupta, Mr. Imran Mirza and M/s. A.P.L. India Pvt. Ltd. 3. M/s. A.K.S. Apparels and Mr. Nitin Gupta had approached the Settleme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... making a payment without contest or by settlement before the Settlement Commissioner would not absolve other noticees from their liability. 7. We are informed that a Special Leave Petition impugning the said judgment in M/s. Seville Products being SLP (C) (Diary) No. 45245/2023 has been dismissed by the Hon ble Supreme Court on 12.01.2024. 8. In view of the judgment of the Coordinate Bench in M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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