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2017 (4) TMI 682 - AT - Central ExcisePenalty - case of appellant is that since the main noticee M/s Siimalin Chemicals Industries Pvt Ltd was granted immunity by the Settlement Commission by an Order u/s 32M of CEA, 1944, penalty cannot be imposed on the other co-noticees as well whether they had approached the Settlement Commission for immunity or other wise - Held that: - there is no reason to deviate from the said decision of the Tribunal in Motilal Gupta’s case [2016 (5) TMI 608 - CESTAT MUMBAI], where it was held that if the liability of the co-noticees arise from different act they will not get immunity from further proceeding - automatic immunity cannot be granted to the appellants who were not before the Settlement Commission - appeal dismissed - decided against appellant.
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