TMI Blog2018 (4) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... e forwarded to the Settlement Commission by the Principal Commissioner of Central Excise, where an application for settlement is allowed or deemed to have been allowed to be proceeded with under sub-section (1) of section 32F. The facts, as reflected from the records and to be found in the order of the Settlement Commission, therefore, do not permit the petitioner to raise any contention and of the nature that the impugned order contravenes the provisions of law or is in breach of the principles of natural justice - this argument is purely an afterthought. It is in the peculiar facts and circumstances of the case that the Commission proceeded with and decided the matter. There was never any objection raised, much less serious for all thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... office premises and from the data that was made available during the course of the search, it was revealed that the second respondent is in the habit of maintaining parallel invoices. Thus, the Department/ Revenue suspected clandestine removal of the finished goods without declaration and payment of excise duty. It is in these circumstances and in light of these serious allegations covering a period from November, 2001 to March, 2002 and March, 2004, eventually that a statement was recorded and a show cause notice came to be issued. The show cause notice dated 17th September, 2004 demanded a sum of ₹ 1,05,35,493/-. Section 11A(1) of the Central Excise Act, 1944 was invoked and the Department was also anxious to impose penalty under s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . That was paid. The petitioner-Assistant Commissioner says that he objected to the admission of the application. He strongly opposed the claim for extending benefit-cum-duty price and grant of any immunity. In these circumstances, a prayer was also made that the Department should be permitted to engage a special counsel to defend this case. That application was rejected, final hearing was concluded and on the same day, the impugned order has been passed. 7. The only contention raised before us by Mr. Mishra appearing for the petitioner is that the Settlement Commission in this case completely bypassed the mandatory requirements stipulated in law and entertained the application. It not only proceeded to entertain it, but allowed it. Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceipt, issues a notice to the applicant to explain in writing as to why his application should be allowed to be proceeded with and after taking into consideration the explanation provided by the applicant, the Settlement Commission shall, within a period of fourteen days from the date of the notice, by an order, allow the application to be proceeded with or reject the application, as the case may be and the proceedings before the Settlement Commission shall abate on the date of rejection. 10. In the instant case, what we find is that the show cause notice, styled as show cause-cum-demand notice, copy of which is at Exhibit 'A' was duly served. Upon its receipt on 8th November, 2004, the second respondent made the application alon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... circumstances, it is evident that the petitioner- Revenue before us has allowed the application for settlement to proceed. That is how it forwarded its report and in the report, while raising an objection to entertain the application, it also says that it should be rejected on merits. 13. Now, it is too late for the Revenue then to complain and particularly in the facts and circumstances of the case that there is any non-compliance with the mandatory provisions of law. It is evident from this order and impugned in the petition that when the matter was taken up, the representative of the second respondent as also the petitioner was present. There is, therefore, a clear understanding that the matter can proceed. The consent of the Reve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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