Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 771 - CESTAT CHANDIGARHPenalty under Rules 26& 27 of Central Excise Rules, 2002 - evasion of Central Excise duty - whether the co-noticees stand to lose the substantial benefit of settlement under the SVLDR Scheme due to the fact that they have not applied for the Scheme whereas the main noticee has settled the case under SVLDR Scheme? - HELD THAT:- The issue is no longer res integra having been decided by various benches of the Tribunal. This Bench in M/S JPFL FILMS PRIVATE LIMITED, JALAN JEE POLYTEX LTD., KAVITA INTERNATIONAL AGENCY, KULDEEP SINGH, DP SINGH, R KNITFAB, PERFECT DESIGNER, VK KALRA, RELIANCE INDUSTRIES LIMITED, KANPUR WOOL INDUSTRIES, SWASTIK TRADING CO., APEX CORPORATION AND MANSA TRADERS VERSUS COMMISSIONER OF CENTRAL EXCISE, LUDHIANA [2023 (12) TMI 304 - CESTAT CHANDIGARH] where it was held that the benefit of the Scheme cannot be denied to the appellants just because they did not file the declaration under SVLDR Scheme. The appeal is allowed.
|