TMI Blog2017 (10) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... e case for settlement without fulfilling the conditions prescribed under Section 32 E of the act. Record of the proceedings show that no return was filed and in such circumstances, an application for settlement cannot be made in view of the statutory embargo, as contained in Section 32 E (1)(a) of the Act - the impugned order is perfectly valid and calls for no interference - petition dismissed - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty during October, 1999 to March 2004 should not be demanded from the petitioner under the proviso to Sub-Section (1) of Section 11A of Central Excise Act, 1944?, why the amount paid by the petitioner vide challan dated 05.10.2004 should not be appropriated towards the above duty amount demanded?, Why interest amount as applicable under Section 11AB of Central Excise Act, 1944 should no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Act due to non-filing of the returns as mentioned in clause A contained in the proviso to Section 32 E of the Act. This order is impugned by the petitioner in this writ petition. 4. The respondent in the counter affidavit has stated that value of clearance submitted by the petitioner in the letter dated 25.04.2005 does not represent the returns which are required to be filed under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X
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