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2012 (8) TMI 721 - HC - Central ExcisePre-deposit – penalty – Held that:- Main defaulter/MHL has been granted immunity and is not to pay any penalty and, therefore, these appellants should not be called upon to pay the penalty has not been addressed at all - where against main noticee/defaulter, the Settlement Commission has granted immunity from payment of any penalty, no penalty can be imposed upon other co-noticees – pre-deposit waived
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