Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2009 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (3) TMI 180 - HC - Central ExciseDemand – period of limitation – order of settlement commission - Settlement Commission vide final order dated 3-8-2007 observed as under :- “As the applicant is not willing to accept the settled duty liability the Bench has to decide to send back the case to the jurisdictional Commissioner. Accordingly, we hold that the applicant has failed to co-operate with the Commission in the proceedings and send the case back to the adjudicating authority in terms of Section 32L(1) of the Act. The adjudicating officer shall dispose the case in accordance with the provisions of the Act as if no applications under Section 32E of the Act had been made.” – held that - In the facts of the present case Settlement Commission having not made any order under Section 32F of the Act and having exercised powers under Section 32L of the Act, there is no question of invoking and applying provision of Section 32M of the Act, and the respondent authority has thus committed an error in law - Respondent authority shall continue the adjudication proceedings from the stage at which the proceedings before Settlement Commission commenced
|