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2018 (5) TMI 200 - CESTAT CHANDIGARHCENVAT credit - fake invoices - invoices received from a large number of firms located in Ghaziabad and Noida without actual receipt of material - penalty on co-noticees, who do not approach the Settlement Commission and undergo the adjudication process - Held that: - the appeals filed by present respondents can not be allowed on the ground that main accused got immunity from the Settlement Commission. The Commissioner (Appeals) is therefore required to examine the merits of the present case with the merits of the case against the main accused - appeal allowed by way of remand.
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