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2022 (2) TMI 450 - AT - Central ExciseBenefit of reduced penalty - the issue in respect of other co-noticees was heard by the tribunal and remanded back to the original authority - HELD THAT:- Since the matter of other co-noticees is pending before the original authority (Commissioner, Palghar), in remand proceedings as per the CESTAT order, these matters also need to be remanded back to same Commissioner for consideration along with the matters of other co-noticees. Appeals are allowed and the matter remanded back to the original authority for consideration along with the matters earlier remanded in case of other co-noticees - appeal allowed by way of remand.
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