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SETTLEMENT OF CASES RECENT AMENDMENTS

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 30-5-2015 - Amendments made by Finance Act, 2015 (w.e.f. 14.05.2015) Finance Act, 2015 has made the following amendments in provisions of Central Excise Act, 1944 in relation to Settlement / Settlement Commission. As a consequence, recourse to settlement will not be available in cases where proceedings are referred back in any manner to the adjudicating authority for fresh adjudication. Section 31(C) In the definition of 'case' the words .....

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ision, then such case shall not be entitled for settlement. Section 32 The proviso in sub-section (c) has been omitted. The proviso to sub-section (3) of section 32 provides that where a Member of the Central Board of Excise & Customs is appointed as the Chairman, Vice Chairman or Member of the Settlement Commission, he shall cease to be a member of the Board. As per the amended Customs and Central Excise Settlement Commission (Recruitment and Conditions of Service of Chairman, Vice Chairma .....

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E Sub-section 1A has been omitted. Sub-section (1A) to section 32E provides that in case of applications made prior to 1st day of June 2007, and where no order under section 32F (1) has been made before said date or applicant has not paid the amount so ordered by the Settlement Commission shall within thirty days from 1st day of June 2007 pay the accepted duty liability failing which his application shall be liable to be rejected. Since the actual operation of the said section provides for the p .....

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ss the final order of settlement under sub-section (5) of section 32F latest by 29th February 2008 and in cases filed after 31st day of May, 2007, within nine months. Since all the applications filed before 31st day of May, 2007 shall have been necessarily disposed of by 29th day of 2008, the reference to the said dates have become redundant. Therefore, the said sub-section has been amended so as to omit the phrase in respect of an application filed on or before the 31st day of May, 2007, later .....

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viso to the said section Settlement Commission cannot reopen any proceedings in respect of an application made after 1st day of June 2007. Thus, Settlement Commission has no powers to reopen any completed proceedings after expiry of five years from 1st day of June 2007, thus making this section redundant. Therefore, this section has been omitted. Section 32K Explanation in sub-section (1) has been omitted. Explanation to sub-section (1) of section 32K provides that in respect of the application .....

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