https://www.taxtmi.com/caselaws?id=369738 Under the Central Excise Act, settlement before the Settlement Commission is applicant-specific: the statutory scheme in Sections 31(c), 32E, 32F and 32K creates a one-to-one link between the person who applies and the immunity granted. Settlement by the main noticee therefore did not bar separate penalty proceedings against co-noticees who had not applied for settlement. The Court distinguished the Kar Vivad Samadhan Scheme decision as turning on a special Removal of Difficulties Order, not on any general rule extending settlement benefit to all noticees. The fact that co-noticees could not cross the monetary threshold for settlement did not change this position. en-us Fri, 26 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369738 Under the Central Excise Act, settlement before the Settlement Commission is applicant-specific: the statutory scheme in Sections 31(c), 32E, 32F and 32K creates a one-to-one link between the person who applies and the immunity granted. Settlement by the main noticee therefore did not bar separate penalty proceedings against co-noticees who had not applied for settlement. The Court distinguished the Kar Vivad Samadhan Scheme decision as turning on a special Removal of Difficulties Order, not on any general rule extending settlement benefit to all noticees. The fact that co-noticees could not cross the monetary threshold for settlement did not change this position. Case-Laws Central Excise Fri, 26 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369738