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2012 (6) TMI 755 - CESTAT NEW DELHIPenalty u/s 11A(1A) - Whether after conclusion of proceedings against an assessee under Section 11A(1A), a separate proceeding imposing penalty on the Director of the company can survive - clandestine manufacture and clearance of excisable goods - Held that:- The provisions in the first proviso to Section 11A(2) is very clear that if the proceeding against an assessee is concluded under Section 11A(1), further proceedings against any other person to whom notice was served under sub-section (1) of Section 11A also are to be treated as closed - Decided against Revenue.
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