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2018 (9) TMI 310 - HC - Central ExciseRejection of Settlement application - rejection on the ground as the same was filed after the passing of the adjudication order - Held that:- The date of service of the order in the context of Section 32E of the Act is immaterial. This as an adjudication could be said to be complete when the adjudication order is issued so as to be outside the control of the adjudicator - As there is prima facie a difference of language in the Act and in the Income Tax Act, 1961 the applicability of the decision rendered under the Income Tax Act, 1961 to this Act in the case of in the Yashovardhan Birla Vs. Deputy Commissioner of Income Tax Central [2016 (9) TMI 296 - BOMBAY HIGH COURT] would require consideration at final hearing. Hearing expedited. Liberty to apply.
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