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2016 (12) TMI 1230 - CESTAT MUMBAIWaiver of penalty - sought relief on the ground that once the proceedings are concluded against main noticee, the proceedings against the second noticee should also be deemed to be concluded - Section 11A(2) of the Central Excise Act, 1944 - Held that: - section 11A(2) says that if the person on whom notice was served, has paid the duty in full together with, interest and penalty under sub-section (1A), the proceedings in respect of such person and other persons to whom notice are served under sub-section (1) shall, without prejudice to the provisions of section 9, 9A and 9AA, be deemed to be conclusive as to the matters stated therein - the penalty imposed on the second appellant is set aside - appeal allowed.
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