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2022 (12) TMI 1408 - AT - Central ExciseLevy of penalty - payment of redemption fine missed out - dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 already settled - present Appellant is the Director of the company - HELD THAT:- On perusal of the Order-in-Original it is noticed that negligence in general is attributed to the conduct of the present Appellant. This being the allegations and having regard to the fact that the present Appellant’s declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 having been given a lawful consideration, he would have paid nil penalty in view of the relief available to him under Section 124(i)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, we are of the considered view that even after failure on the part of the Appellant to avail the benefits of the scheme in its totality in view of Board Circular No. 1071/4/2019- CX.8 dated 27.08.2019 and consistent decisions of this Tribunal, two of which are P.B. VYAS VERSUS COMMR. OF CENTRAL EXCISE, MUMBAI-III [2021 (3) TMI 1305 - CESTAT MUMBAI] and M/S EXOTICA HOUSING PVT. LIMITED VERSUS COMMISSIONER, CENTRAL EXCISE, CUSTOMS, GOODS AND SERVICE TAX, NEW DELHI. [2020 (2) TMI 1697 - CESTAT NEW DELHI]. The order of penalty imposed by the Commissioner (Appeals) in respect of the present Appellant is set aside - Appeal allowed.
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