The Central Excise (Settlement of Cases) Rules, 2001 - 033/2001 - Central Excise - Non Tariff

Settlement of Excise Cases: Procedure for applications, disclosures, attachments and fees under the Central Excise Act.

Applications for settlement under section 32E must be made in Form SC(E)-1, signed by authorised persons, filed in quintuplicate with the prescribed fee and accompanied by an annexure disclosing additional duty accepted and detailed derivation. The Settlement Commission may share application material with the Commissioner when calling for a report and, if proceeding, must send annexures and supporting documents to the Commissioner. Where the Commission orders provisional attachment under section 32G, the Commissioner may authorise an officer to attach property, prepare an inventory served on the applicant, and forward copies to the Commissioner and the Commission.