https://www.taxtmi.com/caselaws?id=777278 When the main noticee settles the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a separate personal penalty on a co-noticee arising from the same show cause notice does not survive. The Tribunal treated the penalty as purely consequential to the resolved demand and, following its earlier decisions in similar matters, held the penalty unsustainable. The personal penalty on the co-noticee was set aside. en-us Wed, 06 Aug 2025 00:00:00 +0530 Thu, 28 Aug 2025 08:32:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777278 When the main noticee settles the dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, a separate personal penalty on a co-noticee arising from the same show cause notice does not survive. The Tribunal treated the penalty as purely consequential to the resolved demand and, following its earlier decisions in similar matters, held the penalty unsustainable. The personal penalty on the co-noticee was set aside. Case-Laws Central Excise Wed, 06 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777278