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2015 (5) TMI 660 - BOMBAY HIGH COURTBar under section 32-O(1)(i) of the Central Excise Act, 1944 - incorrect and irregular cenvat credit - Wilful suppression of facts - Held that:- There is no dispute about existence of the order passed by the Settlement Commission on 20th December, 2012 to proceed with the application filed by the Petitioners for settlement in respect of show cause notice dated 19th December, 2012. It transpires that the Revenue/Respondents had no objection for the admission of the application to proceed with the same, as the Petitioners had fulfilled the required norms to be eligible to make such an application pursuant to section 32E - it would not be proper to abandon the proceedings much less without putting the applicant on notice about consideration of section 32-O. - Matter remanded back - Decided in favour of assessee.
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