https://www.taxtmi.com/caselaws?id=470393 Settlement of a duty-demand dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is stated to waive penalties not only for the principal noticee but also for co-noticees facing penalty proceedings under Rule 26 of the Central Excise Rules, 2002. The notes state that binding Division Bench decisions prevail over a contrary Single Member view. Consequently, penalties imposed on co-noticees are described as unsustainable where the principal noticee has settled the underlying duty demand under the Scheme. en-us Wed, 07 May 2025 00:00:00 +0530 Sat, 25 Jul 2026 14:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470393 Settlement of a duty-demand dispute under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is stated to waive penalties not only for the principal noticee but also for co-noticees facing penalty proceedings under Rule 26 of the Central Excise Rules, 2002. The notes state that binding Division Bench decisions prevail over a contrary Single Member view. Consequently, penalties imposed on co-noticees are described as unsustainable where the principal noticee has settled the underlying duty demand under the Scheme. Case-Laws Central Excise Wed, 07 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470393