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Issues: Whether the appeals against personal penalty under Rule 26 of the Central Excise Rules, 2002 could survive after the main demand stood settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019.
Analysis: The appeals concerned co-noticees challenging personal penalties imposed in the same order-in-original. The Tribunal followed its earlier view that once the principal dispute is settled under the legacy dispute resolution scheme, the connected appeals against co-noticees arising from the same order cannot be sustained.
Conclusion: The appeals were held not maintainable and were allowed in favour of the appellants.