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

Co-applicant can seek settlement; not barred by prior penalty as they're not the main SCN recipient. https://www.taxtmi.com/highlights?id=52205 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 en-us Sat, 07 Mar 2020 08:00:11 +0530 Sat, 07 Mar 2020 08:00:11 +0530 TaxTMI RSS Generator Co-applicant can seek settlement; not barred by prior penalty as they're not the main SCN recipient. https://www.taxtmi.com/highlights?id=52205 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 Highlights Central Excise Sat, 07 Mar 2020 08:00:11 +0530 https://www.taxtmi.com/highlights?id=52205