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2017 (5) TMI 98 - HC - Central ExciseNatural justice - deferring of adjudication to go before Settlement Commission - whether the assessee would have a right after adjudication? - Held that: - It is true that Section 32E (1) as it stood before the amendment of 22 of 2007 enabled an assessee to make an application at any stage of a case. But the first proviso to Section 32E (1) even before amendment made it clear that no application can be entertained by the Settlement Commission in cases, which were pending with the Appellate Tribunal or any Court. The same prescription is retained under the third proviso to Section 32E (1), even after amendment. The question as to whether the assessee would have a right after adjudication does not arise any more, after Amendment Act 22 of 2007. The right is conferred by Section 32E (1) only before adjudication and not after adjudication, at least after Amendment Act 22 of 2007. By the letter dated 27-12-2016, the petitioner merely requested the 4th respondent not to pass an order of adjudication, so that he could go before the Settlement Commission. At least if the petitioner had made an application on 27- 12-2016 before the Settlement Commission claiming ignorance of the order of adjudication dated 24-12-2016, he may be entitled to raise all the legal issues. But even till date the petitioner has not made any application before the Settlement Commission. But admittedly the order of adjudication has been served at least on 18-01-2017 - the petitioner is not even entitled to raise any of the above issues. Petition dismissed - decided against petitioner.
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