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TMI Blog2023 (11) TMI 9X X X X Extracts X X X X X X X X Extracts X X X X ..... SVLDRS IV dated 15.6.2020 (discharge certificate for full and final settlement of tax dues). Based on the said certificate, the appeal filed by M/s. Micro Spares was dismissed as settled under SVLDR Scheme. This is a case in which the main noticee has settled the dispute under the SVLDRS Scheme and the issue cannot now been re-opened and examined on merits. Further the co-noticees who were subjected to penalties only, have not filed a declaration under the SVLDRS Scheme before the scheme s closure. Having not done so, their appeal continues to lie before this Tribunal pending disposal. Considering the facts and circumstances of the cases, the discharge given to the main noticee and the clarification given by CBIC regarding co-noticees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued Show Cause Notice dated 29.3.2011 to the appellants proposing to club all their clearances for demanding duty. After due process of law, the adjudicating authority confirmed the proposals in the Show Cause Notice and imposed penalty of Rs.10 lakhs each on the appellants herein under Rule 25 of Central Excise Rules, 2002 for their act of abetting with M/s. Micro Spares in suppressing the value of clearances. Hence appellants are now before this Tribunal. 3. No cross-objection has been filed by the respondent-department. 4. I have heard learned counsel Shri M. Kannan for the appellants and learned AR Shri R. Rajaraman, Assistant Commissioner for the respondent. 5. Shri M. Kannan, learned counsel for the appellants submitted that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... settled under SVLDR Scheme vide Final No. 40618/2023 dated 28.7.2023. 7.1 The appellants in these cases being co-noticees, have pleaded that they were of the belief that where a main noticee is discharged in a case, the co-noticee would also be automatically discharged. Hence they have prayed that just because of an error in not filing a declaration, they should not be put to task and a lenient view may be taken. I find as per FAQ issued by CBIC explaining the provisions of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, Question No. 23 has been answered as under:- Q.23 What is the coverage of SCNs under the Scheme with respect to main noticee vis- -vis co-noticee particularly when the tax amount has already been paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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