https://www.taxtmi.com/caselaws?id=120632 The application was rejected as it did not meet the criteria of a pending "case" under Section 31 of the Central Excise Act, 1944. The Bench emphasized that the condition of pendency applies to both original and appellate/revisionary proceedings, and since no proceedings were pending, the Settlement Commission could not entertain the application. en-us Tue, 11 Mar 2003 00:00:00 +0530 Mon, 23 Jul 2012 12:00:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120632 The application was rejected as it did not meet the criteria of a pending "case" under Section 31 of the Central Excise Act, 1944. The Bench emphasized that the condition of pendency applies to both original and appellate/revisionary proceedings, and since no proceedings were pending, the Settlement Commission could not entertain the application. Case-Laws Central Excise Tue, 11 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120632