https://www.taxtmi.com/caselaws?id=764354 The CESTAT Ahmedabad ruled that when a main party settles their case under SVLDRS-2019, co-noticees are not liable for penalties under Rule 26 of Central Excise Rules, 2002, even if they did not file declarations under the settlement scheme. The tribunal followed Division Bench precedents over Single Member Bench decisions, holding that penalties on co-noticees become unsustainable once the main case is settled. The appellant's penalty was set aside and the appeal was allowed. en-us Tue, 10 Dec 2024 00:00:00 +0530 Wed, 08 Jan 2025 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764354 The CESTAT Ahmedabad ruled that when a main party settles their case under SVLDRS-2019, co-noticees are not liable for penalties under Rule 26 of Central Excise Rules, 2002, even if they did not file declarations under the settlement scheme. The tribunal followed Division Bench precedents over Single Member Bench decisions, holding that penalties on co-noticees become unsustainable once the main case is settled. The appellant's penalty was set aside and the appeal was allowed. Case-Laws Central Excise Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764354