2026 (2) TMI 469

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....-21852/2025<br>Central Excise<br>Hon&#39;ble Mr. P.A. Augustian, Member (Judicial) And Hon&#39;ble Mr. Pullela Nageswara Rao, Member (Technical) For the Appellant : Mr. M. S. Nagaraja & Mr. Abhishek. M, Advocates For the Respondent : Mr. Vikalp Jain, Authorized Representative (AR) ORDER PER: PULLELA NAGESWARA RAO: These 2(two) appeals are filed against Order-in-Appeal No. 414-418/20....

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....onnection, an order was passed by this Tribunal vide Final Order No. 20785/2020 dated 27.10.2020. 4. Further, Learned Counsel relied on the judgment of the Hon'ble Tribunal in the matter of Prakash Steelage Ltd Vs. CCE & ST, Bharuch - 2025-TIOL-300-CESTAT-AHM., where it is held that; " In view of above judgments given by the two coordinate Division Benches, the penalties imposed on the....

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.... under SVLDRS, 2019, the appeals filed by the co-noticees challenging the personal penalty arising out of the same impugned order cannot be sustained. This view of the Tribunal has also been followed in the case of Shri Raghavendra, Plant Manager Vs. CC, Mysore [Final Order No. 20432/2024 dated 22.05.2024]. Further, this Tribunal in a similar issue in the case of Shashi Kumar CEO, M/s. Diamond Dis....