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Issues: Whether the personal penalty imposed under Rule 26 of the Central Excise Rules, 2002 on a co-appellant survives after the main noticee's duty evasion dispute has been settled under SVLDRS 2019.
Analysis: The penalty was imposed only in connection with the alleged duty evasion by the main party. The main case had already been settled under SVLDRS 2019 and the related appeal had been disposed of. In that situation, the Tribunal followed the settled view that a co-appellant's penalty, which is dependent on the underlying duty evasion proceedings, cannot be sustained once the principal dispute has attained settlement.
Conclusion: The personal penalty under Rule 26 was held to be unsustainable and was set aside in favour of the assessee.
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