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of <h1>Tribunal nullifies penalty under Rule 25, sets aside main demand.</h1> <h3>SEW INFRASTRUCTURE LTD Versus COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS NAGPUR</h3> The Tribunal set aside the main demand, thereby nullifying the penalty imposed under Rule 25 of the Central Excise Rules, 2002. Consequently, the penalty ... Levy of Penalty u/r 25 - held that:- Since the duty demand on the main appellant has been set aside by this Tribunal [2014 (9) TMI 741 - CESTAT MUMBAI], penalty on the present appellant will also not survive. In view of this position, the penalty imposed on the present appellant is set aside. - Decided in favour of appellant. The applicant filed for waiver of pre-deposit of penalty. A penalty of Rs. 2,94,28,620/- was imposed under Rule 25 of the Central Excise Rules, 2002. The Tribunal's decision dated 06/03/2014 set aside the main demand, so no penalty can be imposed on co-noticees. The penalty imposed on the present appellant is set aside, and the appeal is allowed.
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