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TMI Blog2015 (9) TMI 1379X X X X Extracts X X X X X X X X Extracts X X X X ..... rs. Certain incriminating documents were recovered from the office of the present appellant. These documents indicated that the appellant has purchased clandestinely cleared MS Ingots and MS bars from various manufacturers. Based upon these documents, statement of Shri Pravesh Roshanlal Gautam was recorded who explained the documents and admitted the purchase of the goods which were clandestinely cleared. Based upon these documents statement of suppliers were also recorded besides that of the brokers. After investigation, a duty demand was raised against the original manufacturers along with interest and penalty. In addition, penalty was also proposed against the present appellant. The manufacturers in two cases paid the duty, interest and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal's judgment in the case of Jay Prakash Agarwal (supra). The period involved in the present case is prior to the amendment made in Section 11A(1A). In the said judgment, the Tribunal has observed as under: 8. The first proviso to sub-section (2) use the words "proceedings in respect of such person and other persons to whom notice are served under sub-section (1)". The word "such person" is obviously the person referred to in sub-section (l) as "person chargeable with the duty which has not been levied or paid or which had been short levied or short paid or to whom refund has erroneous been made" i.e. the person who is liable to pay the duty. The question arises as to which persons are covered by the words "other persons". Thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plural and vice versa and, therefore, the words "such person" in first proviso of sub-section (2) would include more than one person also if show cause notice under sub-section (1) has been issued for recovery of duty to more than one person. Therefore the words "other persons" in first proviso to sub-section (2) have to be given a meaning different from the words "such person". Revenue's contention would have been correct if the words "other persons" were not there in 1st proviso to Section 11A(2) and in that case, there would have been no scope for doubt that on compliance with the provisions of Section (1A), only the proceedings against the person chargeable with duty would stand concluded. But since the Legislature has used the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ansported the goods cleared by manufacturer/assessee, the Directors/employees of the manufacturer/assessee company. 8.2 For the purpose of settlement of a case, Section 31(a) of Central Excise Act, 1944, defines "assessee" as any 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. Under Section 32E the "assessee", in respect of a case relating to him, may make an application before the Settlement Commission for settlement of the case. Under Section 32M, every order of settlement passed under Section 32F(5) shall be "conclus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avoiding the litigation. The interpretation of these provisions sought by the Revenue would be contrary to this objective. 4.2 The above judgment of the Tribunal is squarely applicable to the facts in Appeal No. E/1387/10 & E/1388/10 and the two appeals are therefore, allowed. As far as appeal No. E/1389/10 is concerned, it is admitted by the learned Counsel, the matter was not settled as the entire amount of duty, interest and penalty was not paid. 4.3 Coming to the merits of the case, we find that it is an admitted position that incriminating documents were recovered from the appellant's office in Mumbai, which indicated that the appellant has purchased clandestinely cleared goods from the manufacturer. In his statement, both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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