https://www.taxtmi.com/caselaws?id=786321 Where the main noticee settles the underlying dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, connected penalty proceedings against co-noticees arising from the same adjudication order do not survive. The Tribunal followed its coordinate bench rulings and applied that principle to penalties imposed on co-noticees under section 26 of the Central Excise Act, 1944. It held that the personal penalties were not sustainable once the principal demand stood settled, and the penalties were set aside. en-us Tue, 14 Oct 2025 00:00:00 +0530 Wed, 11 Feb 2026 09:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786321 Where the main noticee settles the underlying dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, connected penalty proceedings against co-noticees arising from the same adjudication order do not survive. The Tribunal followed its coordinate bench rulings and applied that principle to penalties imposed on co-noticees under section 26 of the Central Excise Act, 1944. It held that the personal penalties were not sustainable once the principal demand stood settled, and the penalties were set aside. Case-Laws Central Excise Tue, 14 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786321