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2017 (10) TMI 747 - HC - Central ExciseValidity of Application made to Settlement commission - return not filed - Held that: - - the petitioner does not have a vested right to compel the first respondent Settlement Commission, to take on file the case for settlement without fulfilling the conditions prescribed under Section 32 E of the act. Record of the proceedings show that no return was filed and in such circumstances, an application for settlement cannot be made in view of the statutory embargo, as contained in Section 32 E (1)(a) of the Act - the impugned order is perfectly valid and calls for no interference - petition dismissed - decided against petitioner.
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