2006 (11) TMI 499

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....ment Pvt. Ltd. The said company was investigated for the clandestine removal of goods and for confiscation of the excess found goods in the factory premises during the time of inspection. A common show cause notice was issued to the company as well as to the current appellant for demand of the duty, confiscation of the seized goods and for imposition of penalties. Before the adjudication could take place, the main noticee i.e. the company, went for settlement of the dispute under the Kar Vivad Samadhan Scheme, as regards the liability on the company. The designated authority accepted the said application for KVSS and certificate under form 3 was issued to the main noticee to the effect that case is settled under KVSS. Subsequently, the adju....

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....the main noticee has settled the issue arising of the same show cause notice under the KVSS. It is relevant to read the findings of the learned Commissioner as regards the confiscation and imposing of fine and penalty on the company as under :- "In view of above, I find that since the appellant No. 1 have filed declaration and immunity certificate has been issued to them under Section 91 of the Finance (No. 2) Act, 1998, the matter has been finally settled and as such, the same cannot be made alive to further proceed for imposing fine and penalty." 6. It can be noticed from the above reproduced findings that the learned Commissioner (Appeals) has set aside the confiscation and subsequent redemption fine and penalty imposed on the....

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....However, the same Order also talks of the show-cause notice being in respect of the same matter on which the show-cause notice has been issued to the main declarant. Then the Order provides that a settlement in favour of the declarant will be deemed to be full and final in respect of other persons also. This Order has to be read as a whole, if read as a whole. It is clear that a settlement by the main declarant is to operate as full and final settlement in respect of all other persons on whom show cause notice was issued in respect of the same matter. Thus read as a whole the words "pending adjudication" cannot be read to exclude cases where the proceedings are still pending in appeal. Even otherwise the Order has to be read along with the ....