2001 (3) TMI 183

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....Order per : K.K. Bhatia, Member (T)]. - The Addl. Commissioner of Central Excise, Jaipur vide his Order dated 3-4-98 confirmed the duty of Rs. 14,49,000/- on M/s. Om Metals & Minerals (P) Ltd., Kota under Section 11A of the Central Excise Act, 1944 read with Rule 9(2) of the Central Excise Rules, 1944. He also imposed a penalty of Rs. 10,00,000/- on this party. He further imposed a penalty of Rs. ....

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...., 1998 under the Scheme. Shri A.K. Dey, Advocate appearing for the appellants contends that the present appellants are co-noticees in this matter and in terms of the Removal of Difficulties Order issued under Section 97(1) of the Act by the Government, the imposition of fine or penalty cannot sustained against them since the principal noticee has got the case settled under the Kar Vivad Samadhan S....

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.... are not entitled to immunity as claimed. For this, he says, the present appellants should have filed separate declarations and got the matter settled under the Scheme. 4. We have considered the submissions made before us by both the sides. It is observed that the issue under consideration is no more res integra, as the same has been settled by the decision of the Tribunal in the case of Anil K....

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....ion, since the action on the adjudication Order-in-Appeal did not survive, the Stay Order and the appeal in respect of the co-noticees also became infructuous. It is further observed that the proceedings against the co-noticees will abate when the main noticee has filed a declaration under the Kar Vivad Samadhan Scheme and it is accepted by the Department, as a result of which, the adjudication or....