https://www.taxtmi.com/caselaws?id=346706 Where a noticee pays the duty, interest and reduced penalty within the stipulated period, the proceedings may be treated as concluded not only against that noticee but also against a co-noticee on whom a penalty has been imposed. Applying the principle reflected in the customs circular and treating Section 11A of the Central Excise Act as pari materia with Section 28 of the Customs Act, the article notes that the same closure effect extended to the partner penalised under Rule 26. The partner's penalty was therefore waived and the proceedings were regarded as ended against both persons. en-us Tue, 10 Jan 2017 00:00:00 +0530 Tue, 22 Aug 2017 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346706 Where a noticee pays the duty, interest and reduced penalty within the stipulated period, the proceedings may be treated as concluded not only against that noticee but also against a co-noticee on whom a penalty has been imposed. Applying the principle reflected in the customs circular and treating Section 11A of the Central Excise Act as pari materia with Section 28 of the Customs Act, the article notes that the same closure effect extended to the partner penalised under Rule 26. The partner's penalty was therefore waived and the proceedings were regarded as ended against both persons. Case-Laws Central Excise Tue, 10 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346706