9911796707
TMI Blog2019 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... .09.2016 passed by the Settlement Commission, Chennai. 2. The petitioner is a Partnership Firm engaged in the manufacture of Adhesive and Self-Adhesive Tapes falling under Chapter Heading 3919 1000 of the First Schedule to the Central Excise Tariff Act, 1985 (referred to as 'Central Excise Tariff' for short). The petitioner is holder of Central Excise Registration No.AANFP1125CEM002. It transpire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Customs, Central Excise and Service Tax Settlement Commission, Additional Bench, Chennai - respondent No.2 for settlement of the case in terms of Section 32-E of the Act which was dispatched by the petitioner's counsel on 2.4.2016 by speed post. It was allowed to be processed with, by the respondent No.2 in terms of section 35-F of the Act and the same was communicated to the petitioner. Late ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment through speed post on 5.4.2016 and delivered to the petitioner on 6.4.2016 whereas the Settlement Application which was dispatched through the counsel for the petitioner on 2.4.2016 through speed post had reached the Settlement Commission on 4.4.2016 but eventually delivered to respondent No.2 on 5.4.2016. The Settlement Application was made prior to adjudicating the order passed by the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was received by the Commission on 18.4.2016. 7. The applications were allowed to be proceeded with by the Commission. It is only on the report submitted by the Jurisdictional Commissioner dated 15.4.2016, the impugned show cause notice before the Commission being adjudicated by the Additional Commissioner, Bangalore-III Commissionerate vide order in original dated 28.3.2016 was noticed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sure. The Settlement Commission to arrive at the conclusion of rejecting the application has placed reliance on the judgment of the Hon'ble High Court of Delhi in the case of Central Excise Vs. True Woods Pvt Ltd., 2006 (199) ELT 388 (Del.) which has been upheld by the Apex Court reported in 2006 (201) ELT-A 130 (SC). In view of the aforesaid, no exception can be found with the order impugned. Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
