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2022 (12) TMI 1476 - AT - CustomsWaiver of penalty - penalties on other co-noticees, when main assessee’s case is settled by the Settlement Commission - HELD THAT:- It is found that the matter was referred to a larger bench by another learned member in RAJESH VERSUS COMMISSIONER OF CUSTOMS, TUTICORIN [2014 (1) TMI 1390 - CESTAT CHENNAI]. The question was referred to the larger bench in two cases by the learned members. The reason for referring the matter is that there are conflicting views expressed by different benches. Cases in which it is held by the Tribunal that penalties against co-noticees do not survive if the main appellant has settled the matter - HIM LOGISTICS PVT. LTD. VERSUS CC, NEW DELHI [2016 (4) TMI 1153 - CESTAT, NEW DELHI] - COMMISSIONER OF CUSTOMS (EXPORT) MUMBAI VERSUS MAHENDRA KUMAR DAREWALA [2016 (9) TMI 1011 - CESTAT MUMBAI] - RADIANT SILK MILLS (P) LTD. VERSUS COMMISSIONER OF CUS. & CEN. EX., JAIPUR [2013 (9) TMI 582 - CESTAT NEW DELHI]. Cases in which it is held by the Tribunal that penalties against co-noticees survive even if the main appellant has settled the matter - KI. INTERNATIONAL LTD. VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2013 (5) TMI 383 - CESTAT, CHENNAI] - MAMTA GARG VERSUS COMMISSIONER OF CUS. AND C. EX., NOIDA [2017 (2) TMI 1317 - CESTAT NEW DELHI] - M/S. AV AGRO PRODUCTS LTD., M/S. GENEX FOODS PVT. LTD., SHRI ROHIT AGGARWAL, DIRECTOR VERSUS COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & CENTRAL GST, NEW DELHI [2020 (3) TMI 490 - CESTAT NEW DELHI]. Thus, both views were taken by different single member benches, division benches and also in cases where the two members of the bench differed and the difference was settled by a third member. In view of these legal precedents, it is found appropriate to direct the Registry to relist the matter after the decision of the larger bench. Both sides are free to mention as and when the decision of the larger bench is available.
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