https://www.taxtmi.com/caselaws?id=770300 Where the principal duty demand was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the connected penalty on a co-noticee under Rule 26(1) of the Central Excise Rules, 2002 was held not to survive independently. The Tribunal followed the view that once the substantive dispute of alleged duty evasion is concluded through the scheme and the main case stands withdrawn by deeming fiction, the ancillary penalty on the co-noticee has no separate footing. The appellant therefore obtained relief and the penalty was set aside. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 09 May 2025 09:12:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770300 Where the principal duty demand was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, the connected penalty on a co-noticee under Rule 26(1) of the Central Excise Rules, 2002 was held not to survive independently. The Tribunal followed the view that once the substantive dispute of alleged duty evasion is concluded through the scheme and the main case stands withdrawn by deeming fiction, the ancillary penalty on the co-noticee has no separate footing. The appellant therefore obtained relief and the penalty was set aside. Case-Laws Central Excise Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770300