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2011 (8) TMI 601 - DELHI HIGH COURTApplication for Settlement Commission - Search reveled petitioner wrongly availing benefit of SSI exemption and were not registered and no returns were filed with excise authority - assessee seek consideration for referring case before Settlement Commission - Held That:- Clause (a) clearly lays down that unless the applicant has filed returns, showing production, clearance and Central Excise duty paid in the prescribed manner, no such application shall be entertained. Rule 12 of the Central Excise Rules, 2002 provides for filing of monthly return in the form specified by every assessee about their production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates. In the case of small scale manufacturers, the return has to be filed quarterly. The concept of return has to be understood in that context and that is what exactly the Special Bench has stated. The submission of Mr. Jain that they had accepted all the allegations and had paid the entire duty liability in the spirit of settling the matter does not stand to reasons. This does not satisfy mandatory requirement of clause (a) to Section 32E(1) of the Act. - Decided against assessee.
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