2024 (5) TMI 1484

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..... main case of duty evasion is settled under SVLDRS 2019 - HELD THAT:- Since, the appellant has been penalized under Rule 26 in connection with the duty evasion made by M/s. Atlas Plastics and their case has been settled under SVLDRS and the appeal was disposed by this Tribunal vide order dated 07.11.2023, the personal penalty of the appellant is not sustainable in view of the decisions of SHRI V.K. .....

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..... es, 2002. The penalty was imposed on the charge of abating the evasion of duty by M/s. Atlas Plastics. When the matter was called out written submission was placed on record by the appellant wherein it is submitted that the main party's case of M/s. Atlas Plastics has been settled under SVLDRS 2019 and this Tribunal has disposed of appeal vide order No. 12602/2023 dated 07.11.2023 in the light .....

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..... - Shri V.K. Aggarwal and Shri J.K. Aggarwal v. CCE, New Delhi - 2023 (9) TMI 178 - CESTAT NEW DELHI M/s. Siemens Ltd. (formerly known as M/s. Morgan Construction Co. Pvt. Ltd.), Mr. Sunil Chellani Vs. Commissioner of Central Excise, Mumbai-III - 2023 (5) TMI 377 CESTAT-Mumbai Shri B.V. Kshatriya Vs. Commissioner of GST CE, Nashik - 2023 (5) TMI 858 CESTAT Mumbai Mr. Dinesh Kanoria Vs. Commissioner .....

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