https://www.taxtmi.com/caselaws?id=248886 The Tribunal upheld the penalty of Rs.25,000 imposed on the appellant, who was the Proprietor of a company, under the Central Excise Act, 1944. The Tribunal clarified that the conclusion of proceedings against the main appellant did not automatically conclude proceedings against co-appellants, as each individual's liability is determined separately. The appellant was directed to pre-deposit Rs.10,000, with the balance penalty amount waived upon compliance, and recovery stayed during the appeal process. en-us Mon, 09 Jun 2014 00:00:00 +0530 Wed, 26 Nov 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248886 The Tribunal upheld the penalty of Rs.25,000 imposed on the appellant, who was the Proprietor of a company, under the Central Excise Act, 1944. The Tribunal clarified that the conclusion of proceedings against the main appellant did not automatically conclude proceedings against co-appellants, as each individual's liability is determined separately. The appellant was directed to pre-deposit Rs.10,000, with the balance penalty amount waived upon compliance, and recovery stayed during the appeal process. Case-Laws Central Excise Mon, 09 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248886