https://www.taxtmi.com/caselaws?id=121823 The court rejected the applicant's settlement applications under the Central Excise Act, 1944, as the applicant failed to meet the mandatory requirement of filing returns during the disputed period, as per Clause (a) of the First Proviso to Section 32E(1) of the Act. Despite admitting duty liability and making payments, the failure to file returns in the prescribed manner led to the rejection of the applications under Section 32F(1) of the Act. The court emphasized the imperative nature of the statutory provision and the necessity of compliance with filing requirements for settlement applications. en-us Mon, 09 Jul 2007 00:00:00 +0530 Mon, 06 Aug 2012 15:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121823 The court rejected the applicant's settlement applications under the Central Excise Act, 1944, as the applicant failed to meet the mandatory requirement of filing returns during the disputed period, as per Clause (a) of the First Proviso to Section 32E(1) of the Act. Despite admitting duty liability and making payments, the failure to file returns in the prescribed manner led to the rejection of the applications under Section 32F(1) of the Act. The court emphasized the imperative nature of the statutory provision and the necessity of compliance with filing requirements for settlement applications. Case-Laws Central Excise Mon, 09 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121823