https://www.taxtmi.com/caselaws?id=267076 The Appellate Tribunal CESTAT New Delhi ruled that once the main noticee settles duty liability, penalties under Rule 26 of the Central Excise Rules, 2002 against co-noticees are unwarranted. The Tribunal emphasized the need to balance tax dispute resolution with procedural fairness, setting aside penalties imposed on the appellants in a case involving duty evasion related to manufacturing and packing of edible oils. The decision clarified that the proviso to Section 11A does not automatically absolve co-noticees of penalties, but aims to prevent redundant proceedings once duty liabilities are resolved. en-us Mon, 07 Sep 2015 00:00:00 +0530 Thu, 29 Oct 2015 06:16:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267076 The Appellate Tribunal CESTAT New Delhi ruled that once the main noticee settles duty liability, penalties under Rule 26 of the Central Excise Rules, 2002 against co-noticees are unwarranted. The Tribunal emphasized the need to balance tax dispute resolution with procedural fairness, setting aside penalties imposed on the appellants in a case involving duty evasion related to manufacturing and packing of edible oils. The decision clarified that the proviso to Section 11A does not automatically absolve co-noticees of penalties, but aims to prevent redundant proceedings once duty liabilities are resolved. Case-Laws Central Excise Mon, 07 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267076