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2011 (8) TMI 794 - HC - Central ExciseSearch - Registration after search - It was contended before the Commission that after the search, a sum of Rs. 50 lacs was deposited with the Department towards duty and, therefore, the petitioner is entitled to get the benefit of approaching the Settlement Commission - Special Bench of the Commission had posed the question whether a consolidated return filed just before filing the application or along with the application by a person, who is not registered with Central Excise and had not obtained ECC number, could be considered as satisfying the condition of clause (a) of Section 32E(1) of the Act - 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 - filing of consolidated return would not entitle to file an application before settlement commission - Petition is dismissed
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