https://www.taxtmi.com/caselaws?id=97188 A settlement application under Section 32(E) was held non-maintainable because the jurisdictional Commissioner had already adjudicated the dispute and an appeal against that adjudication was pending before the CEGAT. On those facts, the Settlement Commission held that it could not take cognizance of the application and dismissed it as not admitted. The operative point is that prior adjudication, coupled with a pending appellate proceeding, bars admission of the settlement request before the Commission. en-us Wed, 25 Jul 2001 00:00:00 +0530 Sat, 14 Jan 2012 12:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97188 A settlement application under Section 32(E) was held non-maintainable because the jurisdictional Commissioner had already adjudicated the dispute and an appeal against that adjudication was pending before the CEGAT. On those facts, the Settlement Commission held that it could not take cognizance of the application and dismissed it as not admitted. The operative point is that prior adjudication, coupled with a pending appellate proceeding, bars admission of the settlement request before the Commission. Case-Laws Central Excise Wed, 25 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97188