https://www.taxtmi.com/caselaws?id=786366 Personal penalties imposed on co-noticees under Section 26 of the Central Excise Act, 1944 could not be sustained where the main noticee had settled the underlying dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Following its earlier view, CESTAT held that once the principal demand stands resolved under SVLDRS, appeals against penalty orders arising from the same adjudication do not survive. The co-noticees' penalty orders were therefore unsustainable and were set aside. en-us Thu, 16 Oct 2025 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786366 Personal penalties imposed on co-noticees under Section 26 of the Central Excise Act, 1944 could not be sustained where the main noticee had settled the underlying dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Following its earlier view, CESTAT held that once the principal demand stands resolved under SVLDRS, appeals against penalty orders arising from the same adjudication do not survive. The co-noticees' penalty orders were therefore unsustainable and were set aside. Case-Laws Central Excise Thu, 16 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786366