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2022 (12) TMI 1437 - CESTAT KOLKATALevy of penalty - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - Discharge Certificate of SVLDRS-4 - HELD THAT:- The Tribunal in the case of P.B. VYAS VERSUS COMMR. OF CENTRAL EXCISE, MUMBAI-III [2021 (3) TMI 1305 - CESTAT MUMBAI] has held that insistence of payment of penalty by a co-noticee, when the main party has settled the issue under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, defeats the spirit of the scheme itself. The penalty imposed on the Accountant, Mr. Sasthi Charan Banerjee being a co-noticee, is set aside - Appeal disposed off.
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