2025 (8) TMI 1466

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....LLELA NAGESWARA RAO, MEMBER (TECHNICAL) Ms Kavyasri S.J., Advocate for the Appellant Mr. Vinod Kumar Garhwal, Superintendent (AR) for the Respondent ORDER PER : P.A. AUGUSTIAN The issue in the present appeal is whether the penalty imposed on the appellant being co-noticee is sustainable when main appellant had settled the issue under SVLDR Scheme. 2. The appellant is the Commerci....

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.... for the appellant submits that the main Appeal No. E/21653/2017 arising out of the impugned Order-in-Appeal dated 31.08.2017 has been settled under SVLDR Scheme, 2019 and disposed by this Tribunal vide Final Order No. 20304/2021 dated 23.06.2021. Since the dispute in the impugned order is regarding personal penalty, learned counsel submits that once the main appellant settled dispute under SVLDR ....