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Central Excise - Highlights / Catch Notes

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Appellant's appeal allowed. CESTAT held when main case settled ...


Penalties on Co-Noticees Unsustainable When Main Case Settled Under SVLDRS 2019, CESTAT Rules.

January 9, 2025

Case Laws     Central Excise     AT

Appellant's appeal allowed. CESTAT held when main case settled under SVLDRS 2019, penalties on co-noticees in same case unsustainable. Relying on division bench judgments, CESTAT set aside penalty imposed on appellant co-noticee u/r 26 of Central Excise Rules 2002 as main noticee's case settled under SVLDRS 2019.

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