05-12-19
If a main noticee has dues of excise duty, penalty, interest etc. There are 5 Co-Noticees on each of whom personal penalty of ₹ 5 lakhs has been levied. The main noticee is not traceable or is not willing to pay the duty or he does not wish to withdraw his appeal from the CESTAT. All the Co-Noticees wish to file declaration under the scheme for waiver of personal penalty. FAQ No. 23 provides that if the main noticee pay the dues then Co-Noticees can avail of this scheme. However it has not explicitively banned the Co-Noticees to avail the scheme independently of the main noticee and file under the scheme irrespective of the action of the main noticees. Can the Co-Noticees apply for the amnesty under the scheme?
Expert advice is highly solicited