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2016 (1) TMI 438 - AT - Central ExciseLevy of personal penalty on co-noticees for abetting clandestine removal - revenue contended that adjudicating authority erred in not imposing penalties. - allegation of clandestine removal agianst the main noticee was confirmed - Held that:- when the proceedings against the manufacturer/assessee stand concluded on payment of disputed amount of duty plus interest plus 25% of the duty as penalty, there would be no sense in continuing the proceedings for imposition of penalty under Rule 26 against other persons like traders who had purchased the goods, transporters who had transported the goods cleared by manufacturer/assessee, the Directors/employees of the manufacturer/assessee company. impugned order is correct and legal and does not require any interference, in the cases of individual respondents. - Decision in the case of Abir Steel Rolling Mills [2013 (7) TMI 405 - CESTAT NEW DELHI] followed - Decided against the revenue.
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