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2023 (11) TMI 9 - CESTAT CHENNAILevy of penalty - Evasion of central excise - wrongful claiming of SSI exemption - abetting M/s. Micro Spares to show separate clearances of goods on paper as units having a separate legal entity - HELD THAT:- It was found that the main noticee M/s. Micro Spares has already settled the matter under SVLDR Scheme and were issued Form SVLDRS – IV dated 15.6.2020 (discharge certificate for full and final settlement of tax dues). Based on the said certificate, the appeal filed by M/s. Micro Spares was dismissed as settled under SVLDR Scheme. This is a case in which the main noticee has settled the dispute under the SVLDRS Scheme and the issue cannot now been re-opened and examined on merits. Further the co-noticees who were subjected to penalties only, have not filed a declaration under the SVLDRS Scheme before the scheme’s closure. Having not done so, their appeal continues to lie before this Tribunal pending disposal. Considering the facts and circumstances of the cases, the discharge given to the main noticee and the clarification given by CBIC regarding co-noticees under the SVLDR Scheme, 2019, it is felt that a reduction in penalty would serve the ends of justice. The impugned order is modified with respect to the appellants and reduce the penalty to Rs.50,000/- (Rupees fifty thousand) each only - appeal allowed in part.
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