https://www.taxtmi.com/caselaws?id=122947 Mere filing of an application before the Settlement Commission does not oust the adjudicating authority's jurisdiction; only admission of the application under the statutory procedure has that effect. As the Commissioner's adjudication order was passed before the applications were admitted, the Revenue's appeals remained maintainable and the later description of the order as non est could not invalidate a completed adjudication. The reduction of duty demand and penalties based on discount, lower valuation and revenue neutrality was also unsustainable without adequate reasons or supporting material, particularly where the record indicated suppression and possible intent to evade duty. Those reduced findings were set aside and the matter remanded for fresh consideration. en-us Thu, 06 Sep 2007 00:00:00 +0530 Tue, 21 Aug 2012 18:16:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122947 Mere filing of an application before the Settlement Commission does not oust the adjudicating authority's jurisdiction; only admission of the application under the statutory procedure has that effect. As the Commissioner's adjudication order was passed before the applications were admitted, the Revenue's appeals remained maintainable and the later description of the order as non est could not invalidate a completed adjudication. The reduction of duty demand and penalties based on discount, lower valuation and revenue neutrality was also unsustainable without adequate reasons or supporting material, particularly where the record indicated suppression and possible intent to evade duty. Those reduced findings were set aside and the matter remanded for fresh consideration. Case-Laws Central Excise Thu, 06 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122947