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    <title>Penalties on Co-Noticees Unsustainable When Main Case Settled Under SVLDRS 2019, CESTAT Rules.</title>
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    <description>Appellant&#039;s appeal allowed. CESTAT held when main case settled under SVLDRS 2019, penalties on co-noticees in same case unsustainable. Relying on division bench judgments, CESTAT set aside penalty imposed on appellant co-noticee u/r 26 of Central Excise Rules 2002 as main noticee&#039;s case settled under SVLDRS 2019.</description>
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      <description>Appellant&#039;s appeal allowed. CESTAT held when main case settled under SVLDRS 2019, penalties on co-noticees in same case unsustainable. Relying on division bench judgments, CESTAT set aside penalty imposed on appellant co-noticee u/r 26 of Central Excise Rules 2002 as main noticee&#039;s case settled under SVLDRS 2019.</description>
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