2024 (11) TMI 53

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..... as been settled under SVLDRS-2019 - contrary judgements on the issue - HELD THAT:- It is found that though there are contrary judgment on the issue that whether the co-noticee is eligible for waiver of penalty in case where the main party s case has been settled under SVLDRS-2019. However, there are some judgments given by Single Member Bench and as regard the judgment on the same issue given by t .....

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..... rugesh Pandya, Learned Counsel appearing on behalf of the appellant submits that since, in the case of the main party i.e. Komal Atomizer P Ltd the case has been settled under SVLDRS-2019, as per the scheme other co-noticees are liable for waiver of penalty, therefore, penalty imposed by the lower authorities are not sustainable and same deserves to be set aside. He placed reliance on the followin .....

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..... ssioner of CGST CX, Bolpur Commissionerate,- 2022 (12) TMI 1437-CESTAT Kolkata. Circular No. 1071/4/2019-CX.8 dated 27.08.2019. RMG Polyvinayl India Limited, Arvind Goenka Versus CCE ST Noida-II-2017 (7) TMI 1027-CESTAT Allahabad. Premier Ispat Ltd. Versus Commissioner of Central Excise, Kanpur 2018 (360) E.L.T. 109 (Tri. - All.). Commissioner Versus Premier Ispat Ltd., - 2018 (360) E.L.T. A27 (Al .....

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