2025 (9) TMI 1604

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....w Cause Notice dated 29.09.2008 for an amount of Rs.1,40,29,900/- along with consequential liabilities of interest and penalty for alleged violation of the Cenvat Credit Rules, 2002/2004 pertaining to the period from 2002-03 to 2006-07. In the notice, proposal was also made to impose personal penalty, amongst others, on Shri Kamal Kishore Agarwal, Director and Shri Durga Shankar Dash, Manager (Operations) of M/s. Ori-Plast Pvt. Ltd. 2. The impugned Show Cause Notice was adjudicated by the Ld. Commissioner, Central Excise & Service Tax, Bhubaneswar-I Commissionerate vide Order-in-Original dated 30.03.2010 and in consideration of the facts and circumstances of the case together with the appellant's application, demand of Rs.1,40,29,900/- w....

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....-Swift Laboratories Ltd, relied upon by the Learned Authorised Representative, was in the specific context of 'conjunctions' employed in rule 14 of CENVAT Credit Rules, 2004 and the consequence thereof for recovery of credit along with interest. Chapter V of Finance Act, 2019 expressly pertains to 'legacy dispute resolution scheme' which considered deposit of duty involved in dispute to suffice for grant of relief of interest, penalty and any other consequence under Central Excise Act, 1944 or Finance Act, 1944. The scheme is all about 'tax dues' which itself has been set out in section 123 of Finance Act, 2019 with all the alternatives restricting themselves to the total amount of duty or total amount of duty in dispute, as the case may be....

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....€¢ Subhash Panchal vide Final Order No. 11014 of 2024 dated 08.05.2024 "In this appeal the appellant has challenged the personal penalty of Rs.50,000/- under Rule 26 of Central Excise Rules, 2002. The penalty was imposed on the charge of abating the evasion of duty by M/s. Atlas Plastics. When the matter was called out written submission was placed on record by the appellant wherein it is submitted that the main party's case of M/s. Atlas Plastics has been settled under SVLDRS 2019 and this Tribunal has disposed of appeal vide order No. 12602/2023 dated 07.11.2023 in the light of the settlement of the case of main party, hence the personal penalty of appellant be set aside. It is also submitted that the appellant ha....

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....AT Mumbai • Sri Sasthi Charan Banerjee Vs. Commissioner of CGST & CX, Bolpur Commissionerate, - 2022 (12) TMI 1437 - CESTAT Kolkata In view of the above judgments, it is settled that once the main case of duty evasion is settled under SVLDRS 2019 the penalty on the Co-appellant shall not survive. 4. Accordingly, the penalty is set aside. The Appeal is allowed." In view of above judgments given by the two coordinate Division Benches, the penalties imposed on the co-noticees in a case where the main noticee against whom the demand is confirmed, the case is settled under SVLDRS then in respect of other co-noticees penalty will not sustain even if they have not filed a declaration under SVLDRS-2019 and de....