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    <title>2018 (5) TMI 200 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal held that immunity granted to the main party by the Settlement Commission does not automatically extend to co-noticees who did not approach the Commission. The Commissioner (Appeals) was directed to re-examine the case against the present respondents, considering the distinctiveness of the offenses involved. The matter was remanded for fresh adjudication, emphasizing the need for a thorough examination of the case against the present respondents in accordance with the Tribunal&#039;s directions.</description>
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      <description>The Tribunal held that immunity granted to the main party by the Settlement Commission does not automatically extend to co-noticees who did not approach the Commission. The Commissioner (Appeals) was directed to re-examine the case against the present respondents, considering the distinctiveness of the offenses involved. The matter was remanded for fresh adjudication, emphasizing the need for a thorough examination of the case against the present respondents in accordance with the Tribunal&#039;s directions.</description>
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