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2022 (12) TMI 734 - BOMBAY HIGH COURTGrant of immunity to Respondent No.1 towards the interest liability - it is submitted that the order passed by the Settlement Commission is without any jurisdiction or power as the Settlement Commission has completely omitted the amendment to section 127H(1) of the Act of 1962 - HELD THAT:- The show-cause-notice is dated 4 September 2008. The application for settlement filed by Respondent No.1 is dated 16 December 2009. The assertion in the petition that after the amendment and post 1 June 2007, the Settlement Commission would not have power in respect of prosecution and penalty has gone uncontroverted. Neither the Respondent No.1 has filed reply controverting this position nor has given any instruction to his advocate. Therefore, we set aside the the complete immunity granted to Respondent No.1 in respect of interest. The impugned order of the Settlement Commission to the extent that it grants complete immunity to Respondent No.1 as regards interest, is quashed and set aside - Application disposed off.
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