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2015 (3) TMI 1187 - Commission - Central ExciseApplication for settlement - Held that:- Bench observes that as per the provisions of Section 32E(1) of the Central Excise Act, 1944, an assessee can make an application for settlement only before adjudication. Since the show cause notice had already been adjudicated before the application was filed for settlement, Bench concludes that such an application cannot be entertained. Once the application for settlement itself is outside the purview of this Commission, the request of Shri Anjan Dasgupta, advocate, during the hearing on 6-2-2015 to condone the delay in filing an appeal before Commissioner (Appeals) can also not be considered.
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