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2017 (9) TMI 548 - AT - Central ExcisePenalty u/r 26 of the CEA, 2002 in the capacity of Authorized Signatory of main noticee - case of appellant is that once the appellant has paid the entire Central Excise duty along with interest and 25% penalty of the said duty within 30 days receipt of the SCN, under proviso to sub Section 2 of Section 11A of the CEA, all proceedings stand concluded - Held that: - The case of the appellant is squarely covered by the decision of Hon'ble High Court of Punjab & Haryana in the case of COMMISSIONER OF C. EX., CHANDIGARH-I Versus VIKAS GARG [2011 (10) TMI 554 - Punjab and Haryana High Court], where it was held that Once the proceedings against the firm stand concluded, penalty proceedings against partners of the firm cannot continue as Rule 26 of the Rules is not an independent provision but has to be read with Section 11A of the Act - appeal allowed - decided in favor of appellant.
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