9911796707
TMI Blog2025 (1) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... emed withdrawn. 2. Shri Amber Kumrawat, Learned Counsel appearing on behalf of the appellant at the outset submits that this issue is no longer res-integra, as the same is settled in favour of the appellant, in the following judgments:- * Shri Paresh B Patel vs. Commissioner of C. Excise and Service Tax- Valsad vide final order No. 12569/2024 dated 29.10.2024 * Prakash Steeladge Ltd - 2024 (11) TMI CESTAT Ahmedabad * K J Gupta vs. Commissioner of C. Excise and Service Tax- Vadodara-I- 2022 (382) 812 (Tri. Ahmd.) 3. On the other hand, Shri Anand Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He placed reliance on the Tribunal judgment in the case of M/s Four R Asso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sanjay Vimalbhai Deora - CESTAT affirmed 2014 (309) ELT A131 (SC) * Naresh Agarwal Final Order No. A/10567/2020 dated 27.02.2020 * Mangalam Drugs A/12582-12584/2018 dated 14.11.2018 * Rajeev Reniwal A/10972/2018 dated 15.03.2018 * Paragon Steels P Ltd. 2018 (15) GSTL 298 (Tri Bang) * Goyal Ispat Ltd. 2017 (6) GSTL 201 (Tri. Chennai) 3. Shri R.K. Agarwal and Shri R.R. Kurup, learned Superintendents (Authorised Representatives) appeared on behalf of the respondent reiterate the finding of the impugned order and relied on the following judgments: * Cestat Chennai vs Four R Associates 2023 (11) TMI (9) Cestat Chennai 4. On careful consideration of the submission made by both the sides and perusal of the records, we find that a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings. 6. Therefore, to the extent that the impugned order upheld recovery of duties under section 11A of Central Excise Act, 1944 none of the individual appellant herein would have been eligible to be declarant; the scheme itself does not acknowledge the existence of such appellant even though the scheme is intended to erase the detriment of penalty in each and every case. It is on record that the principal-noticee has been accorded the prescribed relief including erasure of penalties arising therefrom. Even though the appellants herein could not, at the time of existence of the scheme have derived the benefits from the coverage by the scheme, the intent and purpose of the scheme being collection of the duty or some percentage thereo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n connection with the duty evasion made by M/s. Atlas Plastics and their case has been settled under SVLDRS and the appeal was disposed by this Tribunal vide order dated 07.11.2023, the personal penalty of the appellant is not sustainable in the light of the following judgments:- * Shri V.K. Aggarwal and Shri J.K. Aggarwal v. CCE, New Delhi - 2023 (9) TMI 178 - CESTAT NEW DELHI * M/s. Siemens Ltd. (formerly known as M/s. Morgan Construction Co. Pvt. Ltd. ), Mr. Sunil Chellani Vs. Commissioner of Central Excise, Mumbai-III - 2023 (5) TMI 377 - CESTAT-Mumbai * Shri B.V. Kshatriya Vs. Commissioner of GST & CE, Nashik - 2023 (5) TMI 858 - CESTAT Mumbai * Mr. Dinesh Kanoria Vs. Commissioner of Central Excise, Thane-I - 2022 (12) TMI 1408 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
