https://www.taxtmi.com/caselaws?id=264475 A penalty imposed on a co-noticee under Rule 209A of the Central Excise Rules, 1944 could not survive once the demand and penalty against the principal manufacturer had already been set aside. The tribunal treated the co-noticee penalty as consequential to the main proceedings and held that, after the foundational liability in the principal case was annulled, there was no independent basis to sustain the co-noticee's penalty. The penalty was therefore not sustainable and was set aside. en-us Fri, 17 Jul 2015 00:00:00 +0530 Tue, 15 Sep 2015 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264475 A penalty imposed on a co-noticee under Rule 209A of the Central Excise Rules, 1944 could not survive once the demand and penalty against the principal manufacturer had already been set aside. The tribunal treated the co-noticee penalty as consequential to the main proceedings and held that, after the foundational liability in the principal case was annulled, there was no independent basis to sustain the co-noticee's penalty. The penalty was therefore not sustainable and was set aside. Case-Laws Central Excise Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264475