Excise penalty on co-noticee set aside after main case settled under SVLDRS.

The CESTAT allowed the appellant's appeal, ruling that penalties on co-noticees are unsustainable when the main case is settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme (SVLDRS) 2019. The tribunal set aside the penalty imposed on the appellant co-noticee under Rule 26 of the Central Excise Rules 2002, relying on division bench judgments. This decision follows the settlement of the main noticee's case under SVLDRS 2019. .....

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