Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of ...

Tribunal Sets Aside Penalty for Appellant After Main Party's Duty Evasion Case Resolved Under Sabka Vishwas Scheme.

May 9, 2024

Case Laws     Central Excise     AT

Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty evasion had been settled under the Sabka Vishwas Scheme, 2019, they should not be penalized. The Tribunal agreed with this argument, citing legal precedents that supported setting aside penalties on co-noticees once the main case is resolved. Consequently, the Tribunal set aside the penalty and allowed the appeal.

View Source