https://www.taxtmi.com/caselaws?id=425265 The Tribunal held that co-noticees are entitled to the benefit of conclusion of proceedings under Section 11A(1A) read with the proviso to sub-Section 2 of Section 11A. The Commissioner's decision to deny this benefit to co-noticees was overturned, citing the applicability of Section 11A to all noticees. The Tribunal emphasized that the legislative intent is to reduce litigation and facilitate the prompt collection of dues, granting the co-noticees the same benefits as the main party. The appeals were allowed, setting aside the previous order and providing consequential benefits to the co-noticees. en-us Wed, 13 Jul 2022 00:00:00 +0530 Wed, 21 Jun 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425265 The Tribunal held that co-noticees are entitled to the benefit of conclusion of proceedings under Section 11A(1A) read with the proviso to sub-Section 2 of Section 11A. The Commissioner's decision to deny this benefit to co-noticees was overturned, citing the applicability of Section 11A to all noticees. The Tribunal emphasized that the legislative intent is to reduce litigation and facilitate the prompt collection of dues, granting the co-noticees the same benefits as the main party. The appeals were allowed, setting aside the previous order and providing consequential benefits to the co-noticees. Case-Laws Central Excise Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425265