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TMI Blog2006 (11) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... igated for the clandestine removal of goods and for confiscation of the excess found goods in the factory premises during the time of inspection. A common show cause notice was issued to the company as well as to the current appellant for demand of the duty, confiscation of the seized goods and for imposition of penalties. Before the adjudication could take place, the main noticee i.e. the company, went for settlement of the dispute under the Kar Vivad Samadhan Scheme, as regards the liability on the company. The designated authority accepted the said application for KVSS and certificate under form 3 was issued to the main noticee to the effect that case is settled under KVSS. Subsequently, the adjudicating authority, sought to decide the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the same show cause notice under the KVSS. It is relevant to read the findings of the learned Commissioner as regards the confiscation and imposing of fine and penalty on the company as under :- "In view of above, I find that since the appellant No. 1 have filed declaration and immunity certificate has been issued to them under Section 91 of the Finance (No. 2) Act, 1998, the matter has been finally settled and as such, the same cannot be made alive to further proceed for imposing fine and penalty." 6. It can be noticed from the above reproduced findings that the learned Commissioner (Appeals) has set aside the confiscation and subsequent redemption fine and penalty imposed on the above company on the ground that the issue was sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice being in respect of the same matter on which the show-cause notice has been issued to the main declarant. Then the Order provides that a settlement in favour of the declarant will be deemed to be full and final in respect of other persons also. This Order has to be read as a whole, if read as a whole. It is clear that a settlement by the main declarant is to operate as full and final settlement in respect of all other persons on whom show cause notice was issued in respect of the same matter. Thus read as a whole the words "pending adjudication" cannot be read to exclude cases where the proceedings are still pending in appeal. Even otherwise the Order has to be read along with the Kar Vivad Samadhan Scheme. Under the Kar Vivad Samadhan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... both sides. Show Cause Notice has been issued to the appellants M/s Triton Synthentic Fibres and other three appellants demanding duty as well as penalties. Since show cause notice was common, the main party has opted for the Kar Vivad Samadhan Scheme and it was brought to our notice that declaration filed by the company has also been accepted. Further, the Tribunal also has passed an order in respect of KVSS with reference to the main company as per order No. 932/99 dated 28-4-99". 7. Accordingly, I find that the issue in these appeals before me is squarely covered by the decision of the Hon'ble High Court of Allahabad and by the Division Bench. Respectfully following the same, the appeals are allowed and the impugned order is set as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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