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2010 (6) TMI 195 - HC - Central ExciseMaintainability- Adjudicating order dated 24.12.2009 but received after 8.1.2010 when application for settlement filed. Issue whether on date of settlement application, case already stood adjudicated or not. Application rejected holding case already adjudicated or not. Application rejected holing case already adjudicated. Order in original dated 24.12.2009 not served on petitioners or their agents but sent by registered post subsequent to filing of settlement application on 8.1.2010. Adjudicating order signals end of case pending before adjudicating authority and it closes window of opportunity of settlement. Receipt of order in original not relevant for settlement of case. Date of adjudication to be the date when such order goes out of control of adjudicating authority by signing and sending it to assessee. Date of dispatch from office of adjudicating authority relevant. Impugned order in original left office of adjudicating authority on 31.12.2009 and adjudication became effective and complete on such date. Pre condition of case pending adjudication on date of settlement application not satisfied. Impugned order rejecting settlement application sustainable.
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