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2016 (12) TMI 135 - CESTAT HYDERABADJurisdiction of authority - section 127F(2) of the CA, 1962 - where the applications have been seized by the Settlement Commission, any other Forum lacks jurisdiction to entertain the matter relating to the said application - whether the appellant can be absolved from all liabilities for the reason that the main party M/s Sri Kumar Utensils Pvt.Ltd has settled the case before the Settlement Commission? - decision in the case of S.K. Colombowala Vs CCE, [2007 (7) TMI 514 - CESTAT, MUMBAI], where the specific question that was considered was whether the appellant who had not filed an application before the Settlement Commission can claim immunity from further proceedings on the ground that the main case has been settled before the Settlement Commission. Held that: - The decision in the case of Motilal Gupta[2016 (5) TMI 608 - CESTAT MUMBAI] relied by the Ld AR is one rendered by the single member bench of the Tribunal, where it was held that if the liability of the co-noticees arise from different act they will not get immunity from further proceeding. In the said case, the Tribunal in para 4.7 as well as 4.8 has given reasons for taking a different view from that laid in the case of SK Colombowala. The said view may be applicable to the facts of that case and I am not able to agree to the view expressed in the said paragraphs by the Ld. Single Member and more specifically because the issue stands covered squarely by the Larger Bench of the Tribunal. I hold that the appellant are entitled to be absolved from the liabilities for the reasons that the main case has been settled before the Settlement Commission. In the result, the impugned orders are set aside - appeal allowed - decided in favor of appellant-assessee.
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