https://www.taxtmi.com/caselaws?id=50672 Where the principal noticee's liability is fully settled under the Kar Vivad Samadhan Scheme, the adjudication order ceases to survive and the consequential penalty proceedings against co-noticees also abate. The Tribunal applied its earlier view that, once the basis of the main demand is extinguished by settlement, penalties imposed on co-noticees cannot be sustained. The resulting penalty liability on the co-noticees therefore did not survive, and the appeals became infructuous. en-us Tue, 20 Mar 2001 00:00:00 +0530 Wed, 25 Aug 2010 12:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50672 Where the principal noticee's liability is fully settled under the Kar Vivad Samadhan Scheme, the adjudication order ceases to survive and the consequential penalty proceedings against co-noticees also abate. The Tribunal applied its earlier view that, once the basis of the main demand is extinguished by settlement, penalties imposed on co-noticees cannot be sustained. The resulting penalty liability on the co-noticees therefore did not survive, and the appeals became infructuous. Case-Laws Central Excise Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50672