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2005 (12) TMI 45 - HIGH COURT AHMEDABADSettlement application before commission by SSI unit - petitioners not filing annual declarations after the years 1998-99 to 2001-2002 - disputed period from 7 April to 31 Dec. 2004 - petitioner unit had crossed the specified limit of annual clearance value & was required to be registered, file the return & pay the duty at least w.e.f. April 2004 - further they ought to have filed returns before detection by the revenue –as per first proviso to sec. 32E(1) application can not be entertained
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