2015 (3) TMI 624

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..... all co-noticees comes to an end once order of settlement is passed in respect of the person entitled to file an application before the Settlement Commission. Therefore, as in this matter also the case against the main party i.e. the importer has been settled by the Settlement Commission vide Order No. 124/2010 therefore the proceedings initiated against all the four noticees comes to an end. In t .....

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..... he appellants are not imposable. 4. As the matter has been settled by the Settlement Commission against the importer who is the main party in the case therefore, relying on the decision of S.K. Colombowala (supra) wherein it has been held that cases against all co-noticees comes to an end once order of settlement is passed in respect of the person entitled to file an application before the Sett .....

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