2009 (2) TMI 611

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....dent. [Order]. - Heard both the sides and perused the records. 2. The short point involved in the instant appeal is whether the penalty of Rs. 1,35,000/- on M/s. Windoors (India), Silvassa, the appellant herein, is sustainable or not. 3. It is seen that in the case of the main noticee i.e., M/s. V.J. Dodia and Bros., the Settlement Commission, vide Admission-Cum-Final Order N....

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....l be looked after by them. However, the advocate entrusted with the work of filing the application before the Settlement Commission, filed the application in respect of the main noticee only and the appellant came to know about this only on receipt of the Settlement Commission's Order dated 21-2-2006 (supra). They, therefore, filed an application dated 14-12-2006 alongwith other co-noticees before....

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....1) of Section 32E of the Central Excise Act, 1944. 5. The Tribunal in the case of S.K. Colombowala v. Commissioner of Customs (Import), Mumbai reported in 2007 (220) E.L.T. 492 (Tri-Mumbai) has by the Majority Order held that the "Question as to who played the main role is irrelevant since once the case is settled by the Settlement Commission, it is settled in its entirety and such a case ....