https://www.taxtmi.com/caselaws?id=125995 The penalty imposed on the appellant, M/s. Windoors (India), Silvassa, was deemed unsustainable by the Tribunal. Citing precedents and legal provisions, the Tribunal held that penalties cannot be imposed on co-noticees once a case is settled by the Settlement Commission. As the impugned goods were not found liable for confiscation, the penalty on the appellant was set aside, and their appeal was allowed. The judgment emphasized fairness in penalty imposition, aligning with previous decisions that co-accused should not face harsher penalties than the main accused. en-us Wed, 04 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125995 The penalty imposed on the appellant, M/s. Windoors (India), Silvassa, was deemed unsustainable by the Tribunal. Citing precedents and legal provisions, the Tribunal held that penalties cannot be imposed on co-noticees once a case is settled by the Settlement Commission. As the impugned goods were not found liable for confiscation, the penalty on the appellant was set aside, and their appeal was allowed. The judgment emphasized fairness in penalty imposition, aligning with previous decisions that co-accused should not face harsher penalties than the main accused. Case-Laws Central Excise Wed, 04 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125995