https://www.taxtmi.com/caselaws?id=458606 Personal penalty under Rule 26 of the Central Excise Rules, 2002 imposed on a co-appellant for alleged duty evasion was found unsustainable because it depended on the main noticee's dispute, which had already been settled under SVLDRS 2019. Once the principal duty evasion proceedings attained settlement and the related appeal was disposed of, the dependent penalty could not survive and was set aside. en-us Wed, 08 May 2024 00:00:00 +0530 Wed, 02 Jul 2025 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458606 Personal penalty under Rule 26 of the Central Excise Rules, 2002 imposed on a co-appellant for alleged duty evasion was found unsustainable because it depended on the main noticee's dispute, which had already been settled under SVLDRS 2019. Once the principal duty evasion proceedings attained settlement and the related appeal was disposed of, the dependent penalty could not survive and was set aside. Case-Laws Central Excise Wed, 08 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458606