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    <title>2002 (1) TMI 1123 - CEGAT, BANGALORE</title>
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    <description>Acceptance of the main noticee&#039;s declaration under the Kar Vivad Samadhan Scheme, 1998 was treated as extinguishing the connected penalty proceedings against co-noticees arising from the same dispute. The Tribunal applied the settled position that, once the principal dispute is settled under the scheme, ancillary fine or penalty proceedings against co-noticees do not survive. The connected penalty appeals were therefore covered by the settlement of the principal matter and disposed of accordingly.</description>
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      <description>Acceptance of the main noticee&#039;s declaration under the Kar Vivad Samadhan Scheme, 1998 was treated as extinguishing the connected penalty proceedings against co-noticees arising from the same dispute. The Tribunal applied the settled position that, once the principal dispute is settled under the scheme, ancillary fine or penalty proceedings against co-noticees do not survive. The connected penalty appeals were therefore covered by the settlement of the principal matter and disposed of accordingly.</description>
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