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2019 (4) TMI 1212 - MADRAS HIGH COURTMaintainability of Settlement Commission application of Co-noticee - Imposition of penalty u/s 112(A) of Customs Act - scope of Section 127(B)(1) of the Customs Act - case of the Respondents is that the SCN dated 10.05.2006 was issued to the Petitioner for the limited purposes of imposing penalty under Section 112(A) of the Customs Act and that such demand for penalty does not come within the scope of Section 127(B)(1) of the Customs Act - HELD THAT:- It is clear that a common show cause notice dated 10.05.2006 was issued to M/s.Sri Devi Extractions Private Limited, Sri Vijay Jhavesr, Sri J.Kaviyarasan and Khader Nawaz, namely, the Petitioner herein. It is also the admitted position that the primary Applicant and other co-noticee approached the Settlement Commission and the said Application was admitted and settled vide Admission-cum-Final Order No.52/2006-Cus. dated 28.08.2006. The judgments relied upon by the learned counsel appearing for the Petitioner in the case of MAHARAJA CARGO VERSUS CUS. & C. EX. SETTLEMENT COMMISSION, CHENNAI 2014 (11) TMI 1103 - MADRAS HIGH COURT [2014 (11) TMI 1103 - MADRAS HIGH COURT] are squarely applicable to the facts of present case, where it was held that when the Application of the main Applicant is admitted by the Commission, the Application of the co-noticee should also be entertained so as to avoid multiplicity of proceedings. The Application of the Petitioner for settlement should also be taken up for hearing and decided on merits - Petition allowed.
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