2011 (3) TMI 1103

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..... Mrs. Archana Wadhwa;   After hearing both the sides, I find that Commissioner (Appeals) has dismissed both the appeals for non compliance with the stay order passed by him directing the applicants to deposit penalty amount of Rs. Three lakhs and Rs. 50,000/-, as a condition of hearing of their appeals.   2. It is seen that the said penalties stands imposed upon the present appellants .....

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..... 3. I find no merits in the above distinction made by the Commissioner (Appeals) in the case of Vijay R. Bohra 2010 (26) ELT 290 (Tri. Ahmd), the Tribunal has taken note of the various decisions. Reference also stands made to the majority decision in the case of M/s. S.K. Colombowala vs. Commissioner of Customs (Import, Mumbai. For better appreciation, Para 5 of this order is reproduced below :- &n .....

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..... ved by Settlement Commission, cannot be made the criteria for deciding the legal proposition i.e. as to whether the co-noticees would still be open to imposition of penalty when the case of main noticee stand settled before Settlement Commission. Further, the fact that Settlement Commission has observed that their order is only in respect of main noticee, cannot disturb the legal position settled .....

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