2024 (10) TMI 1721

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....dent : Shri N P Makwana, Superintendent ORDER C L MAHAR The brief facts of the matter are that the show cause notice was issued by the department to M/s. Komal Atolizer Pvt Ltd for evasion of Central Excise duty and misuse of Cenvat Credit facility wherein the appellant has been made a co-noticee and a penalty of Rs.10,00,000/- has been imposed under Rule 26 of the Central Excise Rule, 20....

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....pellant vide Order dated 01.04.2021. 2. Learned Advocate appearing for the appellant has submitted that this Tribunal in case of Vipinbhai Kantilal Patel Vs. Commissioner of Central Excise of Ahmedabad reported under 2024 (5) TMI 412 - CESTAT Ahmedabad has held that once the case of duty evasion got settled under SVLDRS 2019 by the main noticee in that case the penalty on co-noticees shall not ....

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....ppellant has been penalized under Rule 26 (1) in connection with the duty evasion made by Mis. Phenix Construction Technologies and the case of Mis. Phenix Construction Technologies has been settled under SVLDRS- 2019 and the appeal was disposed of by this Tribunal vide order dated 10.06.2021, hence, the personal penalty of the appellant is not sustainable in the light of the following judgments:-....