2002 (7) TMI 452

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.... Commission had directed him to present his case about his eligibility to file an application for settlement as a co-noticee who is not an assessee. As directed the learned Advocate submitted that the applicant rely upon the judgment of the Customs and Central Excise Settlement Commission, Addl. Bench Chennai in the case of Gopal Agarwal and Anr. reported in 2002 (139) E.L.T. 470 (Sett. Comm.) = 2002 (48) RLT 625. The said judgment is based on various judgments of Income Tax Settlement Commission, CEGAT, Special Bench of Settlement Commission and that of this Bench itself. The learned Advocate further submitted that this application is arising out of the Show Cause Notice issued to M/s. Detco Textiles. The application of the main applicant ....

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....decision of the Hon'ble Settlement Commission, Chennai Bench in the case of Gopal Agarwal & Anr. The matter may be disposed off on merits. 5. The Commission has gone through the records of the case and submissions made by the applicant and the Revenue. 6. The Commission by its interim Order No. SC/CE/17/2001, dated 17th May, 2001 allowed the application filed by M/s. Detco Textiles Pvt. Ltd. and the co-noticees S/Shri Ramesh Ranka, Director and Kamal Singhania, Director. M/s. Rajdoot Road Carriers Pvt. Ltd. was a co-noticee in the Show Cause Notice issued to M/s. Detco Textiles Pvt. Ltd. The case was decided by the Addl. Commissioner, C. Ex., Mumbai-III Commissionerate inter alia imposing a penalty of Rs. 25,000/- on M/s. Ra....

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....ling an application for settlement of the 'case'. Again, reverting to Clause (a) of Section 31 of the Act, 'assessee' means 'a person who is liable for payment of excise duty assessed under this Act or any other Act and includes any producer or manufacturer of excisable goods or a registered person under the Rules made under this Act, of a private warehouse in which excisable goods are stored'. This would mean that other than an 'assessee' and others included in the said definition, no one can approach the Settlement Commission for settlement of any case relating to them. In other words in the same proceedings, while a person falling under the definition of 'assessee' can approach the Settlement Commission, other indicted in the same procee....