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2017 (8) TMI 1516 - SETTLEMENT COMMISSION, CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, MUMBAIMaintainability of application before Settlement Commission - Security Agency Services - short-payment of service tax during the period of 2010-11 to 2014-15 in spite of collection of Service Tax from their clients - Section 14 of the Central Excise Act, 1944 read with Section 83 of the FA, 1994 - extended period of limitation - Held that:- Bench notes that the application was filed by the applicant on 10-3-2017 and the order-in-original was also dispatched on the same day i.e. 10-3-2017 - As per provisions of Section 32E as made applicable to Service Tax matters vide Section 83 of the Finance Act, 1994, an assessee may make an application in respect of a case to settlement commission before adjudication of case. An order of adjudication is made on the date on which adjudicating authority dispatched it to the assesse - The SCN in question was adjudicated on 10-3-2017 when the order was dispatched by speed post. The settlement application was also filed on 10-3-2017 when the case is already adjudicated. In this case application filed upto 9-10-2017 can be considered as filed before adjudication. The application is not maintainable in terms of Section 32E(1) of the Central Excise Act, 1944 and the same is liable to be rejected on this ground alone without going into the merits of the case.
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