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TMI Blog2018 (4) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... mission set up to bring about settlement of cases and which fall within the parameters of the statutory provisions. The second respondent is an entity to whom the immunity has been granted in terms of the order passed by the Commission and therefore, is a necessary party. The petition is filed by the Assistant Commissioner, Central Excise, Satara Division, Satara alleging that the second respondent is the holder of Central Excise registration. It is a manufacturer of rolled steel products, namely, TMT Bars falling under Chapter 72.14 of the First Schedule to the Central Excise Tariff Act, 1985. These TMT Bars are manufactured out of ingot procured either from open market or manufactured within their factory itself. 3. Since there was a sus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re the Settlement commission in terms of section 32F(1) of the Central Excise Act, 1944. The report contained two prayers and one of which was that the application for settlement be rejected in the light of section 32E of the Central Excise Act, 1944 and the law laid down by the Hon'ble Madras High Court in the case of Commissioner of Customs, Chennai vs. Customs and Central Excise Settlement Commission 2002(139) ELT 512 (Mad.). Even if the application is admitted, the prayer made by the second respondent for grant of immunity from penalty and interest be rejected. 6. It is evident from the petition itself that the hearing was held on 27th January, 2005, at which, the second respondent claimed certain benefits and that is how the revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ases". Section 31 sets out the definitions. Evidently, the jurisdiction and powers of Settlement Commission are not in issue. Section 32E says that an assessee may make an application before adjudication to the Settlement Commission to have a case settled, in such form and such manner, as may be prescribed and containing a full and true disclosure of his duty liability, which has not been disclosed before the Central Excise Officer having jurisdiction, the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him. Once this application is forwarded together with the fees, it shall not be allowed to be withdrawn. After the application meets the requirements under section 32E, then, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Act, 1944. This sub-section calls for an explanation from the applicant-assessee as to why his application for settlement should be allowed to be proceeded with. After receipt of this explanation within a period of 14 days from the date of the notice, the Settlement Commission shall allow the application to be proceeded with or reject the application. It is evident from the communication, copy of which is at Exhibit 'C' at page 80 dated 7th January, 2005 that this Commissionerate complies with section 32F(1). It is a report, which has to be 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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