JAIKISHEN Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) SHRI Rajesh Chander Kumar, learned Advocate appearing for the appellants submitted that these are four appeals filed by the above appellants against penalty imposed on them. He submitted that the main appeal filed by the M/s. Shirt Workers India has been disposed of as the dispute has been settled under Kar Vivad Samadhan Scheme. He also submitted that since the main appeal has already been disposed of as per KVSS, the appellants being co -noticee are covered by the Kar Vivad Samadhan Scheme. In support of his contention, he referred to the decision of the Tribunal in the case of Surinder Kr. Garg v. Commissioner of Central Excise, Gurgaon reported in 2001 (129) E.L.T. 420 (Tri - Del.) and also decision of the Tribunal in the case of Gaurang Mehta v. Commissioner of Customs, Mumbai reported in 2000 (122) E.L.T. 853. (Tri.). In this case it was held that proceedings against co -noticee will abate when declaration of main noticee is accepted - No civil proceedings for imposition of fine or penalty to be proceeded against the co -noticee when the declaration of main noticee has been accepted under Kar Vivad Samadhan Scheme, 1998.

(2.) IN view of this settled position, all these appeals are disposed of in the above terms.