2024 (10) TMI 619

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....er ( Technical ) Ms. Roopa KK , Mr. Sathish Giri. R , Advocates Appeared for Appellant Mr.K. Viswanath , Authorized Representative for Respondent ORDER Per : P. A. Augustian The issue in the present appeal is whether the penalty imposed on co-noticee can be sustained, in case the main appellant has opted for settling the issue under SVLDRS. 2. The brief facts are the appellant is the Managi....

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....r the appellant also produced the connected documents. 4. Learned Counsel further submits that the issue whether the proceedings against the co-noticee can be proceeded, when the penalty imposed on the co-noticee alone is under challenge before the Tribunal is settled by various decisions including the decision of this Tribunal in the matter of Shri S. Bharat Reddy, MD, M/s. British Nutritions Pv....

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....urther submitted that since the main appeal has been settled under SVLDRS, 2019, penalty imposed on the appellants under the same Order-in-Original cannot be sustained in view of the judgment of this Tribunal in the case of Shri Raghavendra, Plant Manager Vs. CC, Mysore [Final Order No.20432/2024 dated 22.05.2024]. 4. I find that this Tribunal in the aforesaid case referring to the judgment of t....