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2022 (7) TMI 820 - AT - Central ExciseBenefit of conclusion of proceedings to co-noticees in the common SCN - Whether the appellants who are the co-noticees in the common show cause notice, whether they are entitled to benefit of conclusion of proceedings under Section 11A (1A) r/w proviso to sub Section 2 of Section 11A? - HELD THAT:- There is no ambiguity in the provisions as contained in Section 11A (1A) r/w proviso to sub-Section (2). Admittedly, in the facts of the present case, the manufacturer – Shree Raj Pan Masala Pvt Ltd have deposited the duty alongwith interest and penalty (as stipulated), during investigation before issue of the show cause notice. Further, the benefit of conclusion has been granted by the learned Commissioner to the manufacturer-Shree Raj Pan Masala Pvt. Ltd. It is further that the learned Commissioner have failed to consider the scope and purport of the words used in the statute “other person”. The statute clearly provides that the benefit of conclusion shall be applicable in respect of ‘such person’, that is the manufacturer or the person of whom duty is demanded and ‘other persons’ which refers to co-noticees like directors, transporters, godown keepers, employees etc. Thus, these appellants are also entitled to the benefit of conclusion in terms of the proviso to sub-Section 2 r/w sub-Section (1A) of Section 11A of the Central Excise Act. Appeal allowed - decided in favor of appellant.
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