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2024 (1) TMI 388 - CESTAT MUMBAILevy of penalty - Nil rate of duty decided under Settlement of disputes under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - HELD THAT:- When demand is settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 imposition of penalty under Rule 26 on the Co-Appellant would fail for the reason that the said Proviso Section 124(i)(b) of the Finance Act, 1994 that deals with Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and subsequent clarificatory circular issued vide Circular No. 1071/4/2019- CX.8 dated 27.08.2019 as well as consistent decision of this Tribunal, penalty would have been settled at ‘Nil’ on the Appellant, had he filed an application under the scheme and availed of its opportunity. In respect of the merit of the appeal also we have perused the order passed by the Commissioner (Appeals) and noticed that allegation of violation of provisions of Central Excise Act is made in general without specific reference to the actual conscious knowledge of the Appellant that the goods so purchased by them were liable for confiscation so as to attract penalty under Rule 26 of the Central Excise Rules, 2002. Thus, on merit as well as under the dispute resolution scheme penalty would not survive against the present Appellant M/s Protochem Industries Pvt. Ltd. and accordingly the same is set aside - appeal allowed.
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