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2022 (5) TMI 1251 - HC - Service TaxRevival of abated proceedings - matter travelled before the Settlement Commission, but due to lack of Coram, the Settlement Commission, could not decide the case within the time frame prescribed under Sub-section (6) of Section 32F and stood abated - HELD THAT:- The Settlement Commission, could not have adjudicate upon the issue referred to or sought to be referred to by the petitioner, by an order dated 5th March, 2020, passed by this Court, admittedly, it stood abated and consequent to which, the impugned order of 2nd March, 2022, has been passed, whereby, it had been observed, that as per the implications of Section 83 of the Finance Act, 1994, and as an effect of abatement under Section 32F (6), the proceedings are to be relegated back to be decided by the Adjudicating Authority. The Adjudicating Authority, who has been conferred with the power to decide the case, exercises its power and procedure of adjudication under Section 11-A of the Act, which itself is a self inbuilt mechanism, where a case of the petitioner has to be decided as per the procedure contemplated under Section 11-A. This Court is of the view that there cannot be a revival of an abated proceeding, which had been abated by operation of law, by giving a judicial verdict to revive abated proceedings, before the Settlement Commission. Though there are various apprehensions expressed by the petitioner, but it is too premature stage to consider any consequential action, which may be punitive in nature to be taken, or which could be a ground for the petitioner to carve out an exception for him to permit him to avail his recourses before the Settlement Commission by overriding the effect of the abatement, as a consequence of the legal implications of Sub- section (6) of Section 32F - Petition dismissed.
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