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2010 (10) TMI 218 - AT - Central ExcisePenalty on director - settlement of dispute of main noticee by Settlement Commission - cases against all co-noticees as regards imposition of penalty would come to an end - penalty stand imposed on the main noticee, stand waived by Settlement Commission - Whether the penalty stand imposed on the main noticee, who had approached Settlement Commission or the same stand waived by Settlement Commission, cannot be made the criteria for deciding the legal proposition i.e. as to whether the co-noticees would still be open to imposition of penalty when the case of main noticee stand settled before Settlement Commission. Further, the fact that Settlement Commission has observed that their order is only in respect of main noticee, cannot disturb the legal position settled by catena of judgments referred – Appeal allowed - decided in favor of appellant.
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