https://www.taxtmi.com/caselaws?id=752359 The Tribunal set aside the personal penalty imposed on the appellant under Rule 26(1) of the Central Excise Rules, 2002, for abating duty evasion by M/s. Phenix Construction Technologies. The Tribunal found the penalty unsustainable since the main case was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and the appeal related to that case was already disposed of. The decision was influenced by precedents indicating that penalties on co-noticees should not stand once the primary case is resolved under SVLDRS-2019. Consequently, the appeal was allowed, and the penalty was annulled, with the decision pronounced on 08.05.2024. en-us Wed, 08 May 2024 00:00:00 +0530 Thu, 09 May 2024 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752359 The Tribunal set aside the personal penalty imposed on the appellant under Rule 26(1) of the Central Excise Rules, 2002, for abating duty evasion by M/s. Phenix Construction Technologies. The Tribunal found the penalty unsustainable since the main case was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, and the appeal related to that case was already disposed of. The decision was influenced by precedents indicating that penalties on co-noticees should not stand once the primary case is resolved under SVLDRS-2019. Consequently, the appeal was allowed, and the penalty was annulled, with the decision pronounced on 08.05.2024. Case-Laws Central Excise Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752359