https://www.taxtmi.com/caselaws?id=210767 The Court upheld the Settlement Commission's order as valid, dismissing the writ petition for lacking merit and not warranting costs. The decision emphasized the importance of timely and specific monthly/quarterly returns for eligibility under Section 32E(1)(a) of the Central Excise Act, 1944, clarifying that consolidated returns do not meet the statutory requirements. en-us Tue, 02 Aug 2011 00:00:00 +0530 Wed, 22 Feb 2012 05:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210767 The Court upheld the Settlement Commission's order as valid, dismissing the writ petition for lacking merit and not warranting costs. The decision emphasized the importance of timely and specific monthly/quarterly returns for eligibility under Section 32E(1)(a) of the Central Excise Act, 1944, clarifying that consolidated returns do not meet the statutory requirements. Case-Laws Central Excise Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210767