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2016 (10) TMI 298 - AT - Central ExciseReopening of order passed by Settlement Commission - order of settlement or adjudication order? - whether the order passed by the Settlement commission can be reopened? - Held that: - the order passed by the Settlement Commission is not an adjudication order and as per section 127J of the Customs Act, 1962 is an order of settlement between the department and the assessee and it cannot be reopened. The decision of the Hon'ble High Court of Bombay in Indorama Synthetics (India) Ltd. vs. UOI [2013 (1) TMI 100 - BOMBAY HIGH COURT] apply where it was held that the order of the Settlement Commission is not an adjudication order and is settlement of the case. Availing of cenvat credit on the amounts settled before the Settlement Commission is not barred by any provision of the Cenvat Credit Rules, 2004 - no reason found to interfere in the reasoned order passed by the first appellate authority - appeal rejected - decided against appellant.
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