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2015 (1) TMI 211 - AT - Central ExciseImposition of penalty - Attempt to smuggle goods - Misdeclaration of goods - Immunity given to co-noticee in previous cases - Held that:- On going through the observations made by the adjudicating authority I find that on the same allegation when he had no hesitation to drop the penalties imposed on the Reliance Industries Ltd., then why he has not adopted the same principle for dropping the penalties proposed against all other co-noticees. I am of the view that on the principle of equity, immunity to all the co-noticees of the show cause notice is to be granted. When immunity has been granted to M/s. Reliance Industries Ltd., the appellants are also required to be granted immunity from the imposition of penalty on the same cause of action in the impugned show cause notice. Therefore, I set aside the penalties imposed on all the appellants - Decided in favour of assesse.
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