9911796707
TMI Blog2024 (11) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... ise to this appeal would go to say that the company M/s. Morde Foods Private Limited, Manchar, Tehsil: Ambegaon, Pune, was engaged in manufacture of products like sugar confectioneries, chocolates and other food variations during the relevant period. Both Appellants were directed to show-cause notice on dated 24.12.2014 for payment of additional excise duty with interest and penalty as it was allegedly availing benefit of notification No. 49/2008 CX.(NT) Central Excise Act with abatement @ 30% of the Retail sale price, when duty was allegedly payable u/s. 4A of the Central Excise Act. Present Appellant as Director of Sales and Marketing was also served with show cause proposing penalty of Rs. 50 lakhs. Both the noticees suffered adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011 in clear and explicit terms under chapter IX at para 9.01 (c) has instructed the Registry to list all appeals arising out of common orders appealed against for hearing together. This was apparently not done in the case of the present Appellant for which his appeal is technically pending before this Tribunal even after the Order-in- Original passed by the Commissioner on 16.06.2015 has been set aside by this Tribunal on 08.11.2019. 4. Para 9 of the CESTAT order as reproduced by Hon'ble Bombay High Court in para 23 of the order passed in writ petition No. ST/3880/2020 clearly indicated that this Tribunal had remanded the matter for a decision on sole aspect of limitation and to determine if the show-cause notice dated 24.12.2014 was ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit of the scheme till such time duty demand has not settled and only after main noticee get discharged, co-notice can apply for the scheme. In response to such submission, learned counsel for the Appellant with reference to instruction issued by the CBIC on dated 30.05.2022 informs that when co-noticee's application under "Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019" is pending at Form No. SVLDR-2 stage and the main noticee has paid tax dues, Department should have issued Form No. SVLDR-4 namely discharge certificate directly from Form No. SVLDR-2 without issuance of Form No. SVLDR-3 showing NIL liability. Objection of the Respondent Commissioner is also placed on record to the fact that Appellant company got the relief from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there can not be a personal liability on the Appellant when learned Commissioner himself has noted that Appellant was part of the team entrusted with the task of determining the pricing of various products and regarding his duty concerning payment/nonpayment of appropriate excise duty, nothing is available in the entire case records to implicate him as a person equally responsible for evading payment of tax. Therefore, it is a fit case where Appellant is in a win win situation for the reasons that the order of penalty imposed on him has already been set aside by CESTAT and no further proceedings like re-adjudication or Appeal was initiated against him and thereby the order passed by the CESTAT in 2015 has become final, apart from the fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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