Locus standi of co-applicants before Settlement Commission

I totally agree with the author's opinion that the practice of allowing co-applicants by settlement commission is not legal. The practice needs to be stopped. Further I am of the opinion that the legal frame work we have today for excise,customs and service tax laws do not require the existence of the settlement commission. The settlement commission came into existence when the above laws did not have voluntary self-redressal method in demand provisions. Now the assessee, when short payment occurs, on being noticed on his own or by the department ,on his own pay duty with interest before issue of SCN and have voluntary redressal . There is also a provision to voluntarily pay duty and interest and upto 25% of duty as penalty after issue of scn. There is provision to voluntarily pay duty+interest+25% of penalty imposed within 30days of communication of original order passed by department after due process of adjudication. Law is further liberalised as prosecutions can be launched only if the duty evasion is more than 50 lakhs. Even after launch of the prosecution compounding is allowed by chief commissioner in all cited laws. In these changed circumstances of legal fermework i feel the existence of settlement commission is suprfluous and therfore not required. The costs involved could be fruitfully employed in strengthening the appellate tribunals which are now overburdened and performing poorly due to lack of manpower and funds.

M G Kodandaram
Supdt of excise
NACEN
Bengaluru

madihally kodandaram 26/04/2015