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2016 (6) TMI 14 - HC - Central ExciseDismissal of settlement application - Demand towards Cenvat credit wrongly availed - CCESC opined that the applicant has not cooperated with the CCESC in the proceedings before it - Difference between the applicant and the Department on an issue arising from the application - Held that:- the Court finds that both in the order dated 9th June, 2014, rejecting the first application and the subsequent order dated 3rd September, 2014, rejecting the second application, the CCESC has proceeded on two wrong premises. One was that the diary of Mr. Rai was not before it. However, this error was rectified by it by the order dated 16th November, 2015. The second error was in concluding that since the Department and the Assessee were not ad idem on certain factual details, the matter should be sent back for adjudication before the concerned Excise Officer. The CCESC failed to appreciate that the grounds on which the application can be rejected are restricted to those set out in Section 32-F (1) and Section 32-L of the CE Act. Therefore, for these reasons, this Court sets aside the impugned order of the CCESC rejecting the first application and the order passed by it rejecting the second application. The order passed by the CCESC, to the extent of correcting the mistake as noted does not call for interference. - Petition disposed of
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