9911796707
TMI Blog2025 (2) TMI 372X X X X Extracts X X X X X X X X Extracts X X X X ..... been decided by this bench only. The Division Bench constituted in the matter of Prakash Steelage Ltd Vs. C.C.E & S.T, Bharuch Final Order No. 12591-12595/2024 dated 06.11.2024 in their favors. As against this, the Learned AR relies upon the Single Member Bench decision in the matter of M/s Four R Association Vs. Commissioner of GST & CE Final Order No. 40959-40961/2023 decided on 30.11.2023 by Single Member Bench of Chennai to urge otherwise. 2. Learned Advocate for the appellant says that the judicial discipline requires following of the decision of Division Bench of this Court only. 3. Considered the rival submissions. This Court finds that in the matter of Prakash Steelage Ltd (cited supra), the matter went in favor of the appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... late fee/penalty should those be the only detriments contemplated in a proceeding. It would, therefore, appear that a person imposed with penalty would be eligible to be "declarant" subject to there being no demand of tax pending in the impugned proceedings. 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 principalnoticee has been accorded the prescribed relief including erasure of penalties aris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue reiterates the finding of the impugned order. 3. We have carefully considered the submission made by the Learned AR and the Written Submission dated 31.01.2024 submitted by the appellant. Since, the appellant has been penalized under Rule 26 in 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. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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