2019 (4) TMI 144

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....G. Trading Company on receiving the show-cause notice itself paid-up the entire enhanced duty along with interest and also paid-up 25% penalty. The present proceedings were continued against the appellants herein as co-noticee. The main plea raised by the appellant was since the other co-noticee has paid up the entire duty, interest and 25% penalty, proceedings has to be deemed to be concluded against all other noticees as per sub-section (1A)(2) of section 28 to Customs Act, 1962. However, after due process of law, the original authority confirmed the duty demand and imposed penalties of Rs. 2,00,000/- against the appellants herein. In appeals, the Commissioner (Appeals) upheld the same. The appellant approached the Tribunal and vide Final....

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....st the co-noticees has to be deemed to be concluded. Thus, penalty imposed against the appellant herein cannot sustain. He referred to the Circular of the Board No.450/190/2015 - Cus. IV, dated 15.03.2016 and submitted that the board has clarified that when the duty, interest and penalties have been paid-up by the noticee, the proceedings against other persons/co-noticees in the show-cause notice would be deemed to be concluded. He also took assistance of the decisions of the Tribunal in the case of S. Jaikumar Vs Commissioner of Customs, Cochin reported in 2017-TIOL-2407-CESTAT-Bangalor and M/s.Welspring Universal Vs Commissioner of Central Excise, New Delhi reported in 2017 (348) E.L.T.292 (Tri.-Del.). 3. The learned Authorised Represent....