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2021 (3) TMI 1305 - AT - Central ExciseLevy of penalty - issue settled under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - valuation of excisable goods manufactured and cleared by the main appellant i.e. Vidyut Metallics Pvt. Ltd. - provisional assessment under Rule 7 of Central Excise Rules, 2002 - HELD THAT:- The case is of recurring nature; different adjudicating authorities have taken different stand vis-à-vis imposition of penalties and no evidence of personal gain that would have accrued to the appellants has been brought out either in the show cause notice or the impugned order. No case has been made by the department for imposition of penalty as against the appellant - Moreover, insistence of payment of penalty by a co-noticee when the main party has settled the issue under Sabka Vishwas (Legacy Dispute Resolution) Scheme defeats the spirit of the scheme itself. When the issue is of recurring nature and periodical show cause notices were being issued and adjudicated, no mala fides can be attributed to individuals and hence imposition of penalties is not justified. Appeal allowed - decided in favor of appellant.
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