TMI Blog2014 (7) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... e Settlement Commission fails, the Central Excise Officer is required to adjudicate the entire proceedings and show cause notice. - appeal dismissed - decided against the assessee. - Tax Appeal No. 523 of 2014, Civil Application No. 331 of 2014, Tax Appeal No. 562 of 2014, Civil Application No. 343 of 2014 - - - Dated:- 26-6-2014 - M. R. Shah And K. J. Thaker,JJ. For the Petitioner : Mr. Gaurang H. Bhat For the Respondent : None ORDER (Per : Honourable Mr. Justice M. R. Shah) [1.0] Feeling aggrieved and dissatisfied with the impugned common judgment and order dated 15.11.2013 passed by the learned Customs, Excise Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad (hereinafter referred to as CESTAT ) in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red to as act ), before the learned Settlement Commission. Shri Bhatt, learned advocate appearing on behalf of the appellant has vehemently submitted that in the application before the learned Settlement Commission submitted under Section 32E(1) of the Act, the respondent herein specifically admitted the charges as per the show cause notice and duty liability considering the value as Cum-Duty-Price and accepted the liability of the payment of duty of ₹ 1,79,62,981/- (In Tax Appeal No.523/2014]. It is submitted that therefore considering subsection (2) of Section 32L of the Act, the said admission is required to be considered by the adjudicating authority to establish the clandestine clearance of the goods by the assessee - respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le adjudicating the show cause notice and the proceedings. If the contention on behalf of the appellant is accepted, in that case, there is no question of further adjudication by the Central Excise Officer with respect to the amount admitted by the assessee while submitting the application before the Settlement Commission submitted under Section 32E(1) of the Act. Once the application or proceedings before the Settlement Commission fails, the Central Excise Officer is required to adjudicate the entire proceedings and show cause notice. Under the circumstances, so far as proposed question of law No.1 is concerned, the present Tax Appeals deserve to be dismissed and are, accordingly, dismissed by answering the proposed question of law No.1 ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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