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    Central Excise

    Maintainability of Application for Settlement application -...

    Co-applicant can seek settlement; not barred by prior penalty as they're not the main SCN recipient.

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    Central ExciseMarch 7, 2020Case LawsCommission

    Maintainability of Application for Settlement application - co-applicant - Since he is not the main applicant in the present case, he will not be debarred from approaching the Settlement Commission. Had he been the main applicant in this case to whom a duty demand has been issued in the form of a SCN, he would have been barred from approaching the Commission as he was penalised earlier in the settlement of another case relating to him where a SCN was issued to him demanding duty - Commission

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