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2017 (8) TMI 764 - AT - Central Excise100% EOU - proceedings against appellant as well as on his partner - C.B.E. & C. Circular No. 11/2016-Cus., dated 15-3-2016 - co-noticee in the context of Section 28 of the Customs Act, 1962 - Held that: - The circular clarified that when the noticee pays up the entire duty, interest and penalty, under such circumstances the proceedings shall be considered as closed not only against the noticee but also against the other persons to whom any demand of duty is envisaged but on whom penalty might have been imposed. Since Section 11A under which the present notice has been issued is pari materia to Section 28 of the Customs Act, similar benefit would be extendable to the appellant and partner - the proceedings are to be deemed concluded not only against the appellant but also against the partner of the appellant - appeal allowed - decided in favor of appellant.
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