https://www.taxtmi.com/caselaws?id=107010 Settlement jurisdiction under Section 31(c) of the Central Excise Act, 1944 is confined to pending proceedings relating to levy, assessment or collection of duty. Where the show-cause notices and adjudication orders concerned only interest and penalty, and did not invoke Section 11A(1) for a duty demand or related adjustment, the matter did not amount to a "case" within the statutory definition. The settlement applications were therefore not maintainable and were rejected. en-us Mon, 25 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 19:14:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107010 Settlement jurisdiction under Section 31(c) of the Central Excise Act, 1944 is confined to pending proceedings relating to levy, assessment or collection of duty. Where the show-cause notices and adjudication orders concerned only interest and penalty, and did not invoke Section 11A(1) for a duty demand or related adjustment, the matter did not amount to a "case" within the statutory definition. The settlement applications were therefore not maintainable and were rejected. Case-Laws Central Excise Mon, 25 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107010