TMI Blog2015 (8) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... the Central Excise Act, 1944, deals with application for settlement of cases and by sub-section (1) what the law postulates is a proper application to the Commission to have a case settled. The application must be in such form and must be made in such manner as is prescribed by the Rules. It should contain full and true disclosure of the duty liability which has not been disclosed before the Central Excise Officer having jurisdiction; the manner in which the liability has been derived, the additional amount of excise duty accepted to be payable and such other particulars as may be prescribed and set out in sub-section (1) of section 32-E Matter proceeded upto sub-section (4) of section 32-F of the Central Excise Act, 1944. There are cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourage settlement of claims which are long overdue and by pendency of which larger public interest cannot be sub-served. Delay in recovery of taxes harms the National economy and one need not over-emphasize this aspect. - matter restored before the Settlement Commission - Decided in favour of assessee. - Writ Petition No. 2870 of 2014 - - - Dated:- 27-7-2015 - S. C. Dharmadhikari And G. S. Kulkarni,JJ. For the Appellant : Ms Padmavati Patil For the Respondent : Mr Pradeep S Jetly JUDGMENT [Per S C Dharmadhikari, J. ] 1. We have heard both sides and with their assistance perused the Writ Petition and all annexures thereto. With the consent of both sides, we dispose of this Writ Petition finally. 2. Rule. Rule m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. This, according to the petitioners, complies with the Central Board of Excise Customs Circular dated 23rd January, 1996, They also approached a Chartered Engineer and obtained a certificate. The petitioners received a notice to show cause dated 27th December, 2012, demanding duty in the sum of ₹ 49,90,069/- alleging that the actual amortization cost of moulds was not included into the assessable value for payment of excise duty and there is short payment. 4. There was one more show cause notice and for further period i.e. April, 2012 to March, 2013. The petitioners worked out certain sum of differential duty and their liability accordingly, but having found that there is a difference of opinion, the petitioners approached the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 32-E of the Central Excise Act, 1944. The fundamental difference between the two sections and the subsections thereof has not been noticed at all. The Settlement Commission could not have concluded the proceedings without complete compliance with section 32-F(5) of the Central Excise Act, 1944. 7. On the other hand, Mr. Jetly supported the impugned order and submitted that once the Settlement Commission has found that the applicant-petitioner has not made full and true disclosure of the duty liability and the computation and calculation of the same is not in order, then, there is no obligation on the Commission to go ahead and in terms of the very statutory provisions. Therefore, the impugned order need not be set aside. 8. Aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Thereafter, a copy of that order has to be forwarded in terms of sub-section (2) of section 32-F to the Principal Commissioner of Central Excise or Commissioner of Central Excise having jurisdiction but when an application is allowed or deemed to have been allowed to be proceeded with under sub-section (1) of section 32-F, then, the Settlement Commission can call for a report along with relevant records from the Commissionerate and the Commissionerate then, through its Commissioner is obliged to forward this report. After such a report is received, then, how the matter or application should be dealt with is provided by sub-sections (4) and (5) of the said provision viz. Section 32-F. 9. From the record it is very clear that the matter pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... directions and to permit parties to examine certificates and equally the Revenue to file the report. All this means that unmindful of the statutory obligation and duty, the Commission wanted to abruptly end the proceedings. There is no short strife or short cut permissible in law. The matters have to be taken to their logical end and out of several reasons assigned at paragraphs 9.5 and 9.6 none appeals to us because they do not meet with the statutory requirements. One can infer the reluctance of the Commission to take up the application and complete the further steps because that involves considerable effort on the part of the Commission and which it was not willing to undertake. 10. If such an approach is adopted, the very purpose of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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