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TMI Blog2025 (3) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, Central Excise & Service Tax, Vapi and also upheld the penalty imposed upon the appellant. 2. The facts of the case, in brief, are that search proceedings were carried out at the premise of M/s. Vraj Packaging wherein it was observed that the assessee was involved in the illicit removal of LLDPE and HDPE. The goods were removed from the store under the guise of being handed over to manufacturing floor. The requisition slip was also prepared for these goods. However, the goods were routed to the open market without the cover of any invoice (Central Excise) or without the payment of duty. The said goods were cleared to Halol, Ahmedabad and Bhiwandi. For this purpose, several transporters were engaged. The said transporters were also inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. 4. Learned Counsel for the appellant submitted a synopsis today and has argued that the present appeal No. E/12113/2018-SM arising out of Order in Appeal No. CCESA-SRT-APPEALS-PS-762-2017-18 dated 08-03-2018 has been filed for waiver of penalty imposed under Rule 26(1) on M/s. KETAN G SHAH, the present appellant, which originated out of Order-in-Original No. C.Ex./13/ Dem/ADJ/ CSM-ADC/VLS/ 2016-17 dated 29.12.2016 passed by the Additional Commissioner, Central Excise, Customs & Service Tax, Valsad Commissionerate, wherein the main party was M/s. Vraj Packaging Pvt. Limited, who has also preferred an Appeal No. E/12140/2018-DB dated 07.08.2018 before this Tribunal in the same matter arising out of OIA No. CCESA-AUDIT-SRT-VK-097-098-2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) Scheme, 2019, the appeal pending in this Tribunal was disposed off as deemed to have been withdrawn in terms of Section 127(6) of Chapter V of Finance (No.2) Act, 2019. Accordingly, the appeal may be disposed off as withdrawn. Learned Counsel also filed copy of order dated 12.12.2024 passed by this Tribunal in Appeal No. E/11858/2018-SM in the case of Shilpa Polypack Pvt. Limited observing that in view of the judgment cited by the learned Counsel in the case of M/s. Siemens Limited, the issue is settled that if in the case of main party's case where the demand has been confirmed, the case is settled under SVLDRS-2019, penalty on the conoticee will not sustain. The Tribunal, following the said order, set-aside the penalty imposed on the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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