Concluding Manufacturer's Case Ends Penalties for Traders u/r 26; No Need for Further Actions.

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....Levy of personal penalty on co-noticees - when the proceedings against the manufacturer/assessee stand concluded on payment of disputed amount of duty plus interest plus 25% of the duty as penalty, there would be no sense in continuing the proceedings for imposition of penalty under Rule 26 against other persons like traders who had purchased the goods - AT....