https://www.taxtmi.com/caselaws?id=246561 The Tribunal upheld the Commissioner (Appeals) decision that once manufacturers settled their liabilities under Section 11A(1A) of the Central Excise Act, penalties on the respondents should be set aside. The Tribunal interpreted that the provisions benefit all parties mentioned in the notice, not just the direct assessee who paid the duty, interest, and penalty. The Tribunal rejected Revenue's appeal, stating that proceedings against all parties should conclude after the manufacturers fulfill their obligations. en-us Fri, 17 Aug 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:31:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246561 The Tribunal upheld the Commissioner (Appeals) decision that once manufacturers settled their liabilities under Section 11A(1A) of the Central Excise Act, penalties on the respondents should be set aside. The Tribunal interpreted that the provisions benefit all parties mentioned in the notice, not just the direct assessee who paid the duty, interest, and penalty. The Tribunal rejected Revenue's appeal, stating that proceedings against all parties should conclude after the manufacturers fulfill their obligations. Case-Laws Central Excise Fri, 17 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246561