2025 (1) TMI 416

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.... 01.04.2021 disposed of the appeal as deemed withdrawn. 2. Shri Amber Kumrawat, Learned Counsel appearing on behalf of the appellant at the outset submits that this issue is no longer res-integra, as the same is settled in favour of the appellant, in the following judgments:- • Shri Paresh B Patel vs. Commissioner of C. Excise and Service Tax- Valsad vide final order No. 12569/2024 dated 29.10.2024 • Prakash Steeladge Ltd - 2024 (11) TMI CESTAT Ahmedabad • K J Gupta vs. Commissioner of C. Excise and Service Tax- Vadodara-I- 2022 (382) 812 (Tri. Ahmd.) 3. On the other hand, Shri Anand Kumar, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned orde....

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....¢ Steel Tubes of India 2007 (217) ELT 506 (T-LB) • Shree Naklank Ltd. 2019 (365) ELT 407 (Guj) • Mamta Garg 2018 (59) ELT 77 (Tri. Del.) • Sanjay Vimalbhai Deora - CESTAT affirmed 2014 (309) ELT A131 (SC) • Naresh Agarwal Final Order No. A/10567/2020 dated 27.02.2020 • Mangalam Drugs A/12582-12584/2018 dated 14.11.2018 • Rajeev Reniwal A/10972/2018 dated 15.03.2018 • Paragon Steels P Ltd. 2018 (15) GSTL 298 (Tri Bang) • Goyal Ispat Ltd. 2017 (6) GSTL 201 (Tri. Chennai) 3. Shri R.K. Agarwal and Shri R.R. Kurup, learned Superintendents (Authorised Representatives) appeared on behalf of the respondent reiterate the finding of the ....

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....tage of 'tax dues' and of late fee/penalty should those be the only detriments contemplated in a proceeding. It would, therefore, appear that a person imposed with penalty would be eligible to be 'declarant' subject to there being no demand of tax pending in the impugned proceedings. 6. Therefore, to the extent that the impugned order upheld recovery of duties under section 11A of Central Excise Act, 1944 none of the individual appellant herein would have been eligible to be declarant; the scheme itself does not acknowledge the existence of such appellant even though the scheme is intended to erase the detriment of penalty in each and every case. It is on record that the principal-noticee has been accorded the prescribed relief inc....

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.... 2. Shri P Ganesan Learned Superintendent AR appearing for the revenue reiterates the finding of the impugned order. 3. We have carefully considered the submission made by the Learned AR and the Written Submission dated 31.01.2024 submitted by the appellant. Since, the appellant has been penalized under Rule 26 in connection with the duty evasion made by M/s. Atlas Plastics and their case has been settled under SVLDRS and the appeal was disposed by this Tribunal vide order dated 07.11.2023, the personal penalty of the appellant is not sustainable in the light of the following judgments:- • Shri V.K. Aggarwal and Shri J.K. Aggarwal v. CCE, New Delhi - 2023 (9) TMI 178 - CESTAT NEW DELHI • M/s. Siemens Ltd. ....