TMI Blog2017 (4) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that: - there is no reason to deviate from the said decision of the Tribunal in Motilal Gupta’s case [2016 (5) TMI 608 - CESTAT MUMBAI], where it was held that if the liability of the co-noticees arise from different act they will not get immunity from further proceeding - automatic immunity cannot be granted to the appellants who were not before the Settlement Commission - appeal dismissed - decided against appellant. - E/11063-11071,11112/2013 - A/10493-10502/2017 - Dated:- 11-1-2017 - Dr. D.M. Misra, Member (Judicial) Appellant(s) : Shri Anil Gidwani, Consultant Respondent (s) : Shri J Nagori, Authorised Representative ORDER Per : Dr D.M. Misra Heard both sides. 2. These appeals are filed against OIO ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cee M/s Siimalin Chemicals Industries Pvt Ltd was granted immunity by the Settlement Commission by an Order under Sec. 32M of CEA,1944, penalty cannot be imposed on the other co-noticees as well whether they had approached the Settlement Commission for immunity or other wise. It is his plea that this issue is covered by the decision of S K Colombowala vs CC - 2007(220)ELT.492 (Tri Mum.). It is his contention that the said judgment has been consistently followed, where under it has been held that immunity granted on settlement to the main notice, it is also applicable to co-noticees even though they had approached the Settlement Commission or otherwise. Hence, the appeals filed by the Appellants be allowed. 5. Per contra, the L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20(ELT)492 (Tri.Mum.). The Revenue on the other hand argued that the judgment in S K Colombowala s case cannot be considered as a binding precedent in view of the judgments of the Hon ble Bombay High Court in Yogesh Korani and Manish Kalvadia s case (supra). It is his plea that in S K Colombowala s Case, both the judgments of the Honble High Court has not been referred to nor considered. Further, the Ld AR for the Revenue drew my attention to a recent decision of Mumbai bench of the Tibunal in Motilal Gupta s case(supra) wherein it has examined the law laid down by the Tribunal in S K Colombowala s case as well as the ratio laid down by Bombay High Court in Yogesh Koranis and Manish Kalvadia s case and observed that principles ..... X X X X Extracts X X X X X X X X Extracts X X X X
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