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2017 (2) TMI 1317 - AT - Central ExcisePenalty u/r 26 of CER 2001/2002 and Rule 13/15 of CCR 2002/2004 - whether when the main noticee M/s. HUF have been granted immunity from imposition of penalty by the Settlement Commission, whether penalty can be imposed upon the present appellants, who are charged with colluding and abbeting M/s. HUF? Held that: - As per the majority order, the present appeals are not to be allowed on the basis of immunity available to them on account of main noticee having settled the issue before the Settlement Commission and their liability to penal action is to be examined on the basis of merits of each case. As the same have not been discussed, the appeals may be listed for disposal on merits.
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