https://www.taxtmi.com/caselaws?id=785924 When the primary tax liability is resolved by settlement under the voluntary disclosure scheme, appeals by co-noticees challenging personal penalties under Rule 26 that arise from the same impugned order are unsustainable; the author concludes such collateral appeals must be dismissed and the appellant's challenge to the personal penalty is allowed. The note relies on tribunal precedent applying the principle that settlement of the main demand removes the foundation for separate co-noticee penalty appeals, producing an operative effect of permitting relief to appellants whose liabilities were settled under the scheme. en-us Tue, 04 Nov 2025 00:00:00 +0530 Tue, 03 Feb 2026 08:38:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785924 When the primary tax liability is resolved by settlement under the voluntary disclosure scheme, appeals by co-noticees challenging personal penalties under Rule 26 that arise from the same impugned order are unsustainable; the author concludes such collateral appeals must be dismissed and the appellant's challenge to the personal penalty is allowed. The note relies on tribunal precedent applying the principle that settlement of the main demand removes the foundation for separate co-noticee penalty appeals, producing an operative effect of permitting relief to appellants whose liabilities were settled under the scheme. Case-Laws Central Excise Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785924