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TMI Blog2016 (5) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... or none at all. Since it is the admitted position that the petitioner had attempted to settle only a part of the dispute which was the subject-matter of the pending revision before the West Bengal Commercial Taxes Appellate and Revisional Board , the department cannot be faulted for issuing the showcause notice calling upon the petitioner to explain why the application filed by the petitioner for part settlement should not be dismissed. - Petition disposed of - W. P. 7156 (W) of 2016 - - - Dated:- 11-5-2016 - Sanjib Banerjee, J. For the Petitioner : Mr. Anil Kumar Dugar MR. Rajarshi Chatterjee For the Respondent : Mr. Abhratosh Majumdar Mr. Prithu Dudhoria Mr. S. Mukherjee ORDER The short but interesting issue whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee under the settlement scheme. The petitioner also refers to the varying treatment of different disputes under Section 7 of the Act and suggests that nothing in the Act prohibits a part of the dispute in appeal or revision being settled without the entirety of the lis being compromised. The State says that settlement provisions are introduced by the legislature, primarily with a view to end the pending proceedings. In the present case, the State suggests that the petitioner could not have obtained the benefit of the settlement procedure in respect of a part of the dispute while staying back before the Revisional Board to fight the department on the other aspects of the dispute. Section 10 of the Act is the key provision in the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this court reported at 2016 (331) ELT 550 where the settlement was under Section 32K of the Central Excise Act, 1944 and the challenge by way of a writ petition was to the penalty imposed by the settlement commission. The court noticed that under Section 32K of the said Act immunity from prosecution for any offence under the Act could be obtained by way of the settlement. The court also recognised that a waiver was possible either wholly or in part from the imposition of any penalty and fine. The Division Bench held that once the settlement commission in seisin of a matter under Section 32K of the Central Excise Act was seen to have the power to waive the imposition of any penalty or fine either wholly or in part , the imposition of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it may even be handy to have some areas of disagreement resolved so that the other arrears do not require much time for adjudication, in the scheme of the said Act of 1999 and the clear words of Section 10 thereof, it is the entirety of the dispute in the appeal or the revision that has to be resolved under the settlement provision or none at all. Since it is the admitted position that the petitioner had attempted to settle only a part of the dispute which was the subject-matter of the pending revision before the West Bengal Commercial Taxes Appellate and Revisional Board , the department cannot be faulted for issuing the showcause notice calling upon the petitioner to explain why the application filed by the petitioner for part settleme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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