TMI Blog2019 (4) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... paid-up by one of the notices. Penalty do not sustain - appeal allowed - decided in favor of appellant. - C/42316/2013 - Final Order No. 40568/2019 - Dated:- 15-3-2019 - Smt. Sulekha Beevi C.S, Judicial Member For the Appellant Shri M. Karthikeyan, Adv. For the Respondent Shri L. Nandakumar, AC (AR) ORDER Brief facts are that the appellant was importer of goods covered under Bill of Entry Nos.551841/12.09.2007, 569982/05.10.2007 and 685674/06.03.2008. The department was of the view that the value of the goods was not declared properly and show-cause notice was issued proposing to enhance the value along with interest and also for imposing penalties. However, the notice M/s. M.G. Trading Company on receiving the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was put forward before the original authority, the same was not considered for the reason that the appellant has not furnished necessary documents to prove that the amounts were paid. He pointed out to the order impugned in this appeal and submitted that in paragraph 5 of the impugned order, the Commissioner (Appeals) has correctly noted that the duty, interest and 25% penalty has been paid-up by M/s. M.G. Trading Co., (co-noticee) vide challans dated 20.05.2019. Thus, it is clearly recorded by Commissioner (Appeals) that the co-noticees have paid-up the entire duty demand and 25% as penalty. It is then argued by the learned counsel that as per the proviso to sub-section (2) of section 28, the proceedings against the co-noticees has to be d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the person to whom a SCN has been issued under sub-section (1) or sub-section (4) paying up all the dues of duty, interest and penalty as the case may be. Only in such a circumstance of compliance, shall closure of proceedings against other persons come into effect. Therefore, as a corollary, other person simplies person(s) to whom no demand of duty is envisaged with notice served under sub-section (1) or sub-section (4) as the case may be. Other persons who happen to be co-noticees in the SCN for their acts of commission or omission other than demand of duty would be benefitted by the deemed closure in cases where the compliance of conditions mentioned in proviso to sub-section (2) or clause (i) of sub-section (6), as the case may be, by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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