https://www.taxtmi.com/caselaws?id=53626 Penalty under Rule 209A of the Central Excise Rules, 1944 could not survive against a co-accused where the principal noticee had already been absolved of penal liability in the same proceedings. The Tribunal applied the principle that, in the absence of an independent basis for liability, a co-accused cannot be subjected to a continuing or greater penal consequence than the main accused. On that footing, the penalty on the appellant was held unsustainable and set aside. en-us Thu, 30 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 12:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53626 Penalty under Rule 209A of the Central Excise Rules, 1944 could not survive against a co-accused where the principal noticee had already been absolved of penal liability in the same proceedings. The Tribunal applied the principle that, in the absence of an independent basis for liability, a co-accused cannot be subjected to a continuing or greater penal consequence than the main accused. On that footing, the penalty on the appellant was held unsustainable and set aside. Case-Laws Central Excise Thu, 30 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53626