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    <description>CESTAT AHMEDABAD - AT allowed the appeal and held that once the principal accused obtains discharge under the SVLDR scheme, co-noticees who could not apply within the short scheme window are entitled to relief and discharge from penalties, consistent with the scheme&#039;s provisions and principles of equity, fair procedure and natural justice. The bench noted departmental delays in issuing SVLDR-IV certificates and distinguished a High Court decision under the Settlement Commission provisions, concluding co-accused properly received benefit after the main accused settled dues.</description>
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      <description>CESTAT AHMEDABAD - AT allowed the appeal and held that once the principal accused obtains discharge under the SVLDR scheme, co-noticees who could not apply within the short scheme window are entitled to relief and discharge from penalties, consistent with the scheme&#039;s provisions and principles of equity, fair procedure and natural justice. The bench noted departmental delays in issuing SVLDR-IV certificates and distinguished a High Court decision under the Settlement Commission provisions, concluding co-accused properly received benefit after the main accused settled dues.</description>
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