https://www.taxtmi.com/caselaws?id=378768 Where a common show cause notice covers multiple noticees and the main noticee's settlement application has already been admitted and settled, a co-noticee's settlement application should ordinarily be entertained and decided on merits rather than rejected on a technical maintainability objection. The Court held that rejection merely because the application was filed independently or did not accompany a Bill of Entry was unsustainable, as the earlier settlement under the same notice was material to the maintainability question and multiplicity of proceedings should be avoided. The rejection order was quashed and the matter was remitted for fresh consideration by the Settlement Commission. en-us Tue, 09 Apr 2019 00:00:00 +0530 Fri, 30 Aug 2019 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378768 Where a common show cause notice covers multiple noticees and the main noticee's settlement application has already been admitted and settled, a co-noticee's settlement application should ordinarily be entertained and decided on merits rather than rejected on a technical maintainability objection. The Court held that rejection merely because the application was filed independently or did not accompany a Bill of Entry was unsustainable, as the earlier settlement under the same notice was material to the maintainability question and multiplicity of proceedings should be avoided. The rejection order was quashed and the matter was remitted for fresh consideration by the Settlement Commission. Case-Laws Customs Tue, 09 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378768