HARISH TANDON,J. - (1.) A legal point arose in course of argument advanced by Mr. Khaitan as to whether the Settlement Commission can impose the penalty in excess of Section 11A of the Central Excise Act, 1944.
(2.) According to Mr. Khaitan, the petitioners deposited the entire amount of duty and have also paid the interest as per the petitioners' calculation, but so far as the quantum of penalty is concerned, the Settlement Commission has exceeded its jurisdiction and, therefore, the order cannot be sustained.
(3.) An ancillary point is also raised that if one of the co-noticees has paid the entire duty and the penalty, whether such payment would enure to the co-noticee under 2nd proviso of sub-section (2) of Section 11A of the said Act.;