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2014 (11) TMI 1043 - PUNJAB & HARYANA HIGH COURTJurisdiction of Settlement Commission - scope of the term 'Case' - petitioner contends that the pendency of an appeal before the Commissioner (Appeals), does not bar the Settlement Commission from exercising jurisdiction as the Commissioner (Appeals), Chandigarh, is neither a Tribunal nor a Court. - Held that:- The expression “before adjudication” necessarily refers to an adjudication by the assessing authority, thus, clearly postulating that where adjudication by the assessing authority has concluded, jurisdiction of the Settlement Commission to entertain such an application, is barred. Admittedly, the adjudicating authority has concluded adjudication. The Settlement Commission, therefore, had no jurisdiction to entertain the petitioner’s application and has rightly rejected the application summarily. The petitioner’s submission based upon the first proviso to Section 127B or that his application has been rejected as his appeal was pending is irrelevant as the Settlement Commission has not been dismissed the application on the ground of pendency of the appeal etc. - Decided against the appellant.
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