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2017 (9) TMI 1254 - HC - Central ExciseInterpretation of statute - ‘case’ within the meaning of Section 31 (c) of the CEA - application under Section 32E filed by petitioner - Settlement Commission rejected the application filed by the Petitioner on the ground that the matters stood adjudicated and hence the Petitioner’s application was no longer in respect of a ‘case’ within the meaning of Section 31 (c) of the CEA - whether the Settlement Commission was right in rejecting the applications filed by the Petitioners, filed before it on the ground that there was no `case' pending in terms of Section 31 (c) of the Central Excise Act, 1944? Held that: - an application under Section 32E has to be made ‘before adjudication’ - It is clear from a conjoint reading of Sections 31 (c) and 32E of the CEA, that if any proceeding is pending before the adjudicating authority on the date on which the application under Section 32E is filed, the said application would be maintainable, subject to the fulfilment of the other requirements under Section 32E of the CEA. In the present case, there is no dispute as to the date of the order passed by the adjudicating authority. The date of the order is 7th December, 2016, though, the date appearing on the order itself is 2nd December, 2016 - There is no cavil to the conclusion that the date of the order in the present case is 7th December, 2016 and the date of the filing of the application before the Settlement Commission is 5th December, 2016. Thus, on the date when the application came to be filed before the Settlement Commission, the proceeding was pending before the adjudicating authority. In the circumstances, the Settlement Commission was in error in holding that the application before it was not maintainable. The applications of the Petitioners are held to be maintainable - petition allowed - decided in favor of petitioner.
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