TMI Blog2001 (3) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... ur vide his Order dated 3-4-98 confirmed the duty of Rs. 14,49,000/- on M/s. Om Metals Minerals (P) Ltd., Kota under Section 11A of the Central Excise Act, 1944 read with Rule 9(2) of the Central Excise Rules, 1944. He also imposed a penalty of Rs. 10,00,000/- on this party. He further imposed a penalty of Rs. 2,00,000/- each on Shri C.P. Kothari, Managing Director and Shri D.P. Kothari, Technic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the present appellants are co-noticees in this matter and in terms of the Removal of Difficulties Order issued under Section 97(1) of the Act by the Government, the imposition of fine or penalty cannot sustained against them since the principal noticee has got the case settled under the Kar Vivad Samadhan Scheme. In this regard, he relied on the Tribunal decision in the case of Anil K. Arora a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld have filed separate declarations and got the matter settled under the Scheme. 4. We have considered the submissions made before us by both the sides. It is observed that the issue under consideration is no more res integra, as the same has been settled by the decision of the Tribunal in the case of Anil K. Arora and Ravi K. Arora (supra) cited before us by the ld. Counsel for the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appeal in respect of the co-noticees also became infructuous. It is further observed that the proceedings against the co-noticees will abate when the main noticee has filed a declaration under the Kar Vivad Samadhan Scheme and it is accepted by the Department, as a result of which, the adjudication order does not survive in view of the full settlement under the Kar Vivad Samadhan Scheme. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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