Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (9) TMI 582 - AT - Central ExcisePenalty under Rule 26 of Central Excise Rules - Whether when the person against whom demand had been raised by way of show cause notice approaches Settlement Commission and get the dispute settled on terms and conditions, as contained in the order, whether the same would bring an end to the penal proceedings against the co-noticee, or not – Held that:- The co-accused should not be penalized more than the main accused - To simply state if an accused had been acquitted for murder, co-accuse cannot be held guilty for conspiracy to murder - The main person against whom demand was proposed to be confirmed in the show cause notice having approached Settlement Commission and the Settlement Commission having passed the final order directing to deposit the entire duty along with interest and having granted immunity to them from penalty and prosecution - the proceedings against all co-noticees were required to be closed and it was not open to the authorities below to impose penalties on the co-noticee - the penalty on the co-noticee was set aside on the ground that the dispute between the main noticee and the revenue stands settled in Settlement Commission - the order of imposition of penalties was set aside upon the appellants and the appeal was allowed - Decided in favour of Assessee.
|