Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SVLDR Scheme | Co-Noticee Penalties Automatically Lapse Upon Main Noticee’s Duty Settlement : CESTAT Mumbai
CESTAT Mumbai rules that penalties against co-noticees under the Central Excise Rules cannot survive once the main noticee settles duty under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The judgment reinforces that co-noticee liability is derivative, offering relief to secondary parties in tax disputes.