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TMI Blog2002 (7) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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 i.e. M/s. Detco Textiles who i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. Rajdoot Road Carriers Pvt. Ltd., the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase'. 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 proceedings may have to pursue for remedy under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it would result in multiplicity of proceedings, in that M/s. Detco Textiles and the two Directors would pursue the case with the Settlement Commission and M/s. Rajdoot Road Carriers would have to pursue for remedy under the other provisions of the C. Ex. Act. This may not be the objective of the settlement mechanism which, inter alia, aims at settling the case expeditiously avoiding multiplicity of proceedings thereby saving the time and energy of the Revenue and the applicant. 10. In the above view of the matter the application filed by M/s. Rajdoot Road Carriers Pvt. Ltd. is allowed to be proceeded with in terms of sub-section (1) of Section 32F of the Central Excise Act, 1944. As a consequence, this Commission acquires exclusive j ..... X X X X Extracts X X X X X X X X Extracts X X X X
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