https://www.taxtmi.com/caselaws?id=758304 Personal penalty appeals under Rule 26 of the Central Excise Rules, 2002 were treated as unsustainable where the main dispute in the same order-in-original had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Tribunal followed its earlier view that connected co-noticee proceedings arising from the same adjudication could not continue independently once the principal tax dispute stood resolved under the scheme. The appeals were therefore held not maintainable and were allowed in favour of the appellants. en-us Wed, 04 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758304 Personal penalty appeals under Rule 26 of the Central Excise Rules, 2002 were treated as unsustainable where the main dispute in the same order-in-original had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Tribunal followed its earlier view that connected co-noticee proceedings arising from the same adjudication could not continue independently once the principal tax dispute stood resolved under the scheme. The appeals were therefore held not maintainable and were allowed in favour of the appellants. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758304