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TMI Blog2017 (2) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... Sh. B. Venu Gopal, Advocate for the Appellant. Sh. M. Chandra Bose, Joint Commissioner (AR) for the Respondent. Ms. Sulekha Beevi, C.S., Member (Judicial) [Order per: Sulekha Beevi, C.S.] 1. The issue posing for consideration in all these appeals being the same they were heard together and are disposed by this common order. 2. The appeals are filed by the co-noticees against the penalty impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Gupta Vs CCE, Thane-I [2016 (337) E.L.T. 462 (Tri-Mum)]. 4. On hearing the submissions made by both sides, the legal issue posing for consideration is whether the proceedings against the co-noticees can be considered as concluded, when the matter has been settled by the main noticee before the Settlement Commission. The issue was considered in the case of S.K. Colombowala (supra) by the Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arewala (supra) the Tribunal has analysed this Larger Bench decision as well as the decision laid in Yogesh Korani which in the decision relied by the Single Member in the case of Motilal Gupta. The Tribunal in the case of M.K. Darewala applied the judgment laid in S.K. Colombowala holding that S.K. Colombowala prevails for the moment, and thus arrived at the conclusion that when the matter is set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bench is binding upon Division Bench as well as Single Member where the particular determination not only disposes of the case but also decides a principle of law. Following the decisions in the case of S.K. Colombowala as well as the decisions laid in the case of M.K. Darewala, HIM Logistics Private Ltd., and Kingship Agency Pvt Ltd., which are recent decisions, I hold that the proceeding agains ..... X X X X Extracts X X X X X X X X Extracts X X X X
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