https://www.taxtmi.com/caselaws?id=249441 The Tribunal was divided on whether penalties could be imposed on appellants when the main noticee had been granted immunity by the Settlement Commission. The Judicial Member advocated setting aside the penalties based on precedent, while the Technical Member disagreed, emphasizing the fraudulent activities and upholding the penalties. The matter was referred to the Hon'ble President for a final decision due to this difference of opinion. en-us Mon, 24 Feb 2014 00:00:00 +0530 Mon, 14 Jul 2014 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249441 The Tribunal was divided on whether penalties could be imposed on appellants when the main noticee had been granted immunity by the Settlement Commission. The Judicial Member advocated setting aside the penalties based on precedent, while the Technical Member disagreed, emphasizing the fraudulent activities and upholding the penalties. The matter was referred to the Hon'ble President for a final decision due to this difference of opinion. Case-Laws Central Excise Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249441