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TMI Blog2025 (2) TMI 100X X X X Extracts X X X X X X X X Extracts X X X X ..... [2024 (11) TMI 468 - CESTAT AHMEDABAD] where it was held that 'it is settled that once the duty demand case is settled under SVLDRS-2019, as per Scheme itself, there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other conoticees.'
Conclusion - The penalties imposed on the co-noticees in a case where the main noticee against whom the demand is confirmed, the case is settled under SVLDRS then in respect of other co-noticees penalty will not sustain even if they have not filed a declaration under SVLDRS- 2019.
Appeal allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... e itself, there is a waiver of penalties on the main assessee against whom the demand was confirmed as well as on other conoticees. Some of the judgments on this issue are reproduced below: * Anil K Modani vide Final Order No. A/87176-87178/2023 dated 30.11.23 " We find that the decision in re Indi-Swift Laboratories Ltd, relied upon by the Learned Authorized Representative, was in the specific context of 'conjunctions‟' employed in rule 14 of CENVAT Credit Rules, 2004 and the consequence thereof for recovery of credit along with interest. Chapter V of Finance Act, 2019 expressly pertains to 'legacy dispute resolution scheme' which considered deposit of duty involved in dispute to suffice for grant of relief of i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the application of M/s JSW Ispat Steel Ltd renders the continuance of the penalty against the three appellants to be not in conformity with the relief scheme. Accordingly, they are eligible for erasure of the penalties against them. 7. For the above reasons, we allow these appeals and set aside the impugned order." * Subhash Panchal vide Final Order No. 11014 of 2024 dated 08.05.2024 "In this appeal the appellant has challenged the personal penalty of Rs.50,000/- under Rule 26 of Central Excise Rules, 2002. The penalty was imposed on the charge of abating the evasion of duty by M/s. Atlas Plastics. When the matter was called out written submission was placed on record by the appellant wherein it is submitted that the main party ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dutta Chatterjee Vs. Commissioner of Central Excise, Nagpur - 2021 (7) TMI 1307 - CESTAT - Mumbai * P.B. Vyas and Ors. Vs. Commissioner of Central Excise, Mumbai-III -2021 (3) TMI 1305 - CESTAT Mumbai Sri Sasthi Charan Banerjee Vs. Commissioner of CGST & CX, Bolpur Commissionerate, - 2022 (12) TMI 1437 - CESTAT Kolkata In view of the above judgments, it is settled that once the main case of duty evasion is settled under SVLDRS 2019 the penalty on the Co-appellant shall not survive. 4. Accordingly, the penalty is set aside. The Appeal is allowed." In view of above judgments given by the two coordinate Division Benches, the penalties imposed on the co-noticees in a case where the main noticee against whom the demand is confi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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