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2016 (5) TMI 608 - AT - Central ExciseDemand of duty and imposition of penalties - Appellant contended that once the case against main noticees is settled in Settlement Commission, he argued that, a case against all other noticees stands settled and since there is no confiscation of goods, no penalty under Rule 26 of the Central Excise Rules can be imposed - Held that:- by applying the decision of Hon'ble Supreme Court in the case of Yogesh Korani Vs Union of India [2003 (7) TMI 703 - SUPREME COURT], if the liability of the co-noticees arise from different act they will not get immunity from further proceeding. Also there was a proposal for confiscation of goods and the matter was settled by the settlement Commission. Thus it is recognized that an offence was committed which required invocation of provisions for confiscation of goods. In the instant case the provisions of law for confiscation were invoked, the offence has been admitted before the Settlement Commission by the main party and settled. Thus it cannot be said that no offence meriting confiscation of goods was committed. Therefore, the penalty is imposable. - Decided against the appellant
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