2000 (12) TMI 319

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....pellants. Shri A.R. Madhav Rao, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - These appeals of the Revenue are directed against Order-in-Original No. 53/91 dated 11-7-1991 of the Collector of Central Excise, Bombay II. The Revenue is aggrieved by the order of Collector in his not imposing penalties on the Directors of the Company M/s. Neoluxe India. During hearing....

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....Para 2 of that Trade Notice reads as under : "2. In simple words, it means that if the principal noticee gets the case settled under the Kar Vivad Samadhan Scheme, it will provide immunity to all other co-noticee also". Ld. Counsel of the respondents submitted that in the circumstances appeal of the Revenue needs dismissal. We have heard ld. DR also. 2. It is clear from the Trad....