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2014 (3) TMI 1078

Head Note:
Application to settle the case before settlement commission - Clandestine removal - MS Ingots - contravention of provisions of Rules 4, 6, 8, 10, 11 and 12 of the CER, 1944 read with Sections 91 and 93 of the FA, 2001 and Sections 136 and 138 of the FA, 2007 - applicability of the provisions of Section 32-O(1)(i) - whether the application of the co-applicant can be settled when the main applicant is not eligible to come before the Settlement Commission? - Held that: - The provisions of Section 32-O(1)(i) are clear. The bar against filing of subsequent application under Section 32-O(1)(i) is attracted in this case to make the application of the applicant liable to dismissal. The Bench has no jurisdiction to entertain such an application as it is barred by Section 32-O(1)(i) of the Central Excise Act, 1944 and is liable to dismissal, without going into the merits of the case. The application of the co-applicant cannot be settled when the main applicant is not eligible to come before the Settlement Commission. In terms of Section 32-O(1)(i) of the Central Excise Act, 1944, without going into the merits of the case, both the applications are outrightly rejected and dismissed - decided against applicant.

 


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