TMI BlogSettlement CommissionX X X X Extracts X X X X X X X X Extracts X X X X ..... ttlement As per section 32E, any assessee may make a 'case' for settlement. As per section 31(a) 'assessee' is defined as any person who is liable to payment of excise duty assessed under Central Excise Act or any other act. Thus application can be filed by any of the following- Manufacture/ producer Registered person of a warehouse Directors, employees or any other person (such as marketing company) if duty/ penalty is imposed on them. Co-noticees, however if only one notice makes application, case before commission is to be confined to appellant only but he has to make application only along with main appellant. In respect of others appellant is free to decide the case. Meaning of 'case' A case at any stage can be settled. Section 31(c) defines 'case' as any proceedings by way of appeal or revision in connection with levy, assessment or collection of excise duty, which may be pending before a central excise officer or central government on the date on which application is made to Settlement commission u/s 32E of CEA, provided, application for such appeal or revision has been made in the specified time otherwi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r CENVAT credit or otherwise and any such application shall be disposed of in the manner hereinafter provided, for the purpose of the settlement of case. c) The application should be accompanied with a fee of ₹ 1000.. d) The application should be signed and verified by the following - In case of individual - by the individual himself or by some person duly authorized by him in this behalf. In case of HUF - by the Karta or if he is absent or incapacitated by any other adult member of such family. In case of company or local authority - by the principal officer. In case of firm - by any partner but not minor partner. In case of any other person - by a person competent to act on his behalf. e) Application once made cannot be withdrawn by the applicant. The Settlement Commissioner however has the power not to proceed with the application or not to admit the application for reasons to be recorded as per the provisions of Chapter V of the Act. Procedure to be followed by the Settlement Commission on receipt of application Section 32F of CEA contains the procedure to be followed by the Commissioner on receipt of an application. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tlement Commission shall give an opportunity of being heard to the applicant as well as the jurisdictional Commissioner. f) Final order of Commission - After hearing both the parties i.e. applicant in person or through duly authorized representative and jurisdictional Commissioner and after examining the records and reports as submitted by the jurisdictional Commissioner and Commissioner (Investigation), the Settlement Commission will pass order providing for terms of settlement, including duty, penalty and interest payable, manner of payment etc. The order passed by the settlement commissioner may also refer to any other matter relating to the case not covered by the application but as referred to in the reports of the Commissioner and Commissioner (Investigation). Also Commission can take only cases relating to assessment year for which application is filed for settlement. The amount of settlement ordered by the commission shall in no case be less than duty liability admitted by the applicant. g) Time limit for passing the final order - The order should be passed within 9 months of the application. The settlement commission after recording reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of the case covered by the Settlement, if the applicant has cooperated with the Commission and has made full and complete disclosure of his duty liabilities. Such immunity may be complete or partial. If the payment is not made as per order, or if it is found that applicant has concealed any matter during the course of the settlement or has given false evidence, the immunity granted by the Settlement Commission shall stand withdrawn. If prosecution was already launched before submission of application for Settlement, the immunity cannot be granted. But immunity will be granted if prosecution is launched after submission of application for Settlement. This provision is intended to discourage filing of belated applications after a prosecution is launched. Such immunity cannot be questioned by any criminal court that it is void and illegal. 5. Power to send back a case to Central Excise officer [section 32L] - The settlement Commission has the power to send back the case to the proper officer, if the applicant does not cooperate, for further action as per law. When the application is sent back, all submissions such as documents, records given by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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