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2019 (4) TMI 239 - HC - Central ExciseRejection of Settlement Commission application - non-fulfillment of condition of Section 32E of the Central Excise Act, 1944 - petitioner has contended that the Superintendent has travelled beyond the order which was unconditional and the Commission has committed serious error in relying on the letter issued by the subordinate officer - Held that:- Even if condition u/s Section 32 is mandatory, the appropriate remedy for the Registrar or the Superintendent is to go before the judicial member of the Commission. The order is required to be modified, however, the Commission subject to provisions of Section 32 admitted the matter and written a letter and taking support of subordinate officer of the Commission passed the order which is not proper. The Commission will reconsider the matter in view of law laid down by the Commission itself in accordance with law - petition allowed.
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