https://www.taxtmi.com/caselaws?id=96403 A settlement application under the Central Excise Act was treated as maintainable because the relevant date was the date of filing, when the matter was still pending before the Central Excise officer. A later adjudication order passed before admission did not defeat eligibility. The Commission also found that the matter was not pending before any court, the applicant had made the required additional duty disclosure above the statutory threshold, and RT-12 returns had been filed. On that basis, the statutory preconditions for settlement were satisfied, the application was allowed to proceed under Section 32F(1), and exclusive jurisdiction vested in the Commission. en-us Mon, 04 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 14:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96403 A settlement application under the Central Excise Act was treated as maintainable because the relevant date was the date of filing, when the matter was still pending before the Central Excise officer. A later adjudication order passed before admission did not defeat eligibility. The Commission also found that the matter was not pending before any court, the applicant had made the required additional duty disclosure above the statutory threshold, and RT-12 returns had been filed. On that basis, the statutory preconditions for settlement were satisfied, the application was allowed to proceed under Section 32F(1), and exclusive jurisdiction vested in the Commission. Case-Laws Central Excise Mon, 04 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96403