https://www.taxtmi.com/caselaws?id=191777 A co-noticee penalty and demand for alleged invoices issued without supply of goods could not survive once the Tribunal had already set aside the order in the main noticee's case on appreciation of evidence. With the foundational finding against the main noticee no longer standing, the basis for sustaining the co-noticee proceedings disappeared. The Tribunal therefore held the demand and penalty unsustainable, set aside the impugned order, and granted consequential relief. en-us Fri, 18 Nov 2016 00:00:00 +0530 Fri, 21 Apr 2017 10:07:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191777 A co-noticee penalty and demand for alleged invoices issued without supply of goods could not survive once the Tribunal had already set aside the order in the main noticee's case on appreciation of evidence. With the foundational finding against the main noticee no longer standing, the basis for sustaining the co-noticee proceedings disappeared. The Tribunal therefore held the demand and penalty unsustainable, set aside the impugned order, and granted consequential relief. Case-Laws Central Excise Fri, 18 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191777