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2018 (4) TMI 1030

passed the mandatory requirements stipulated in law and entertained the application - Principles of Natural Justice - Held that: - 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 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 impu .....

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he 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 suspicion about the activities of the second respondent, a search was carried out at its 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, even .....

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om 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 revised duty liability was admitted to the extent of ₹ 91,38,562/-. 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 c .....

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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, the Settlement Commission, within 7 days from the date of its receipt, 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 re .....

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t, 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 with under sub-section (1) of section 32F. 12. In these 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 .....

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