https://www.taxtmi.com/caselaws?id=778914 Where the main noticee settles the duty dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, penalty proceedings against co-noticees under Rule 26(1) based solely on the same settled cause do not survive independently. CESTAT Ahmedabad relied on the scheme framework, the CBIC circular, and consistent Tribunal precedent to hold that derivative penalties cannot continue after settlement by the principal noticee, even if the co-noticees did not file separate declarations. The penalty on the co-noticees was therefore unsustainable and the appeals were allowed with consequential relief. en-us Tue, 23 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778914 Where the main noticee settles the duty dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, penalty proceedings against co-noticees under Rule 26(1) based solely on the same settled cause do not survive independently. CESTAT Ahmedabad relied on the scheme framework, the CBIC circular, and consistent Tribunal precedent to hold that derivative penalties cannot continue after settlement by the principal noticee, even if the co-noticees did not file separate declarations. The penalty on the co-noticees was therefore unsustainable and the appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 23 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778914