https://www.taxtmi.com/caselaws?id=461943 Penalty on a co-noticee under Rule 26 of the Central Excise Rules, 2002 does not survive where the principal demand has been settled under SVLDRS, 2019. The Tribunal followed the division bench view holding the field and distinguished the contrary single-member view relied on by the Revenue. On that basis, the co-noticee penalty was set aside. en-us Thu, 12 Dec 2024 00:00:00 +0530 Fri, 09 May 2025 19:11:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=461943 Penalty on a co-noticee under Rule 26 of the Central Excise Rules, 2002 does not survive where the principal demand has been settled under SVLDRS, 2019. The Tribunal followed the division bench view holding the field and distinguished the contrary single-member view relied on by the Revenue. On that basis, the co-noticee penalty was set aside. Case-Laws Central Excise Thu, 12 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=461943