9911796707
TMI Blog2024 (10) TMI 619X X X X Extracts X X X X X X X X Extracts X X X X ..... THAT:- As held by this Tribunal in similar cases appeal filed by the appellant challenging the personal penalty arising within the same Order-in-Original is unsustainable. Reliance can be placed in SHRI S. BHARATH REDDY, MANAGING DIRECTOR, M/S. BRITISH NUTRITIONS PRIVATE LIMITED SHRI V.S. REDDY, EXECUTIVE DIRECTOR, M/S. BRITISH NUTRITIONS PRIVATE LIMITED, VERSUS COMMISSIONER OF CENTRAL EXCISE, BA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Managing Partner of the main noticee M/s. Mecon Industries and alleging that they have manufactured and cleared fabricated goods without payment of duty proceedings were initiated and Adjudication Authority confirmed the demand. Penalty was also imposed on the appellant. 3. When the appeal came up for hearing, Learned Counsel for the appellant submits that during pendency of the appeal, main a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions Pvt. Ltd. vide Final Order No. 20516-20517 dated 25.06.2024, following the decisions as relied by the Learned Counsel, the appeals were allowed by this Tribunal as per the following. 2. These two appeals are filed against Order-in-Original No.34/2011 dated 31.10.2011 passed by the Commissioner of Central Excise, Bangalore challenging the personal penalty of Rs. 3 lakhs on each of the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of JPFL Films Private Limited Others Vs. CCE, Ludhiana [2023(12) TMI 304 CESTAT CHANDIGARH] held that once the main appeal is settled under SVLDRS, 2019, the appeals filed by the co-noticees challenging the personal penalty arising out of the same Order-in-Original cannot be sustained. Consequently, the appeals filed by the appellants deserve to be allowed and the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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