https://www.taxtmi.com/caselaws?id=779115 CESTAT Kolkata (AT) dismissed the main appeal as withdrawn because the principal appellant availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which settled the duty demand and waived penalties for the main assessee and co-noticees. Relying on a Tribunal bench decision from Ahmedabad that confirmed penalty waiver under the Scheme, the AT held that the subsidiary appellants could not defend corollary penalty proceedings when the main party did not contest the matter on merits. Consequently, the appeals were allowed to the extent necessary. en-us Thu, 25 Sep 2025 00:00:00 +0530 Mon, 29 Sep 2025 08:27:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779115 CESTAT Kolkata (AT) dismissed the main appeal as withdrawn because the principal appellant availed the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which settled the duty demand and waived penalties for the main assessee and co-noticees. Relying on a Tribunal bench decision from Ahmedabad that confirmed penalty waiver under the Scheme, the AT held that the subsidiary appellants could not defend corollary penalty proceedings when the main party did not contest the matter on merits. Consequently, the appeals were allowed to the extent necessary. Case-Laws Central Excise Thu, 25 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779115