https://www.taxtmi.com/caselaws?id=233897 The court held that the settlement application filed before the dispatch of the adjudication order was maintainable, rejecting the Settlement Commission's dismissal. Emphasizing a purposive interpretation of "before adjudication," the court set aside the Commission's order, restoring the application for further processing. The adjudication order was also annulled to prevent parallel proceedings, aligning with the legislative intent of Section 32E. The petition was allowed, the Settlement Commission's decision was overturned, and no costs were awarded. en-us Fri, 15 Mar 2013 00:00:00 +0530 Sat, 08 Feb 2014 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233897 The court held that the settlement application filed before the dispatch of the adjudication order was maintainable, rejecting the Settlement Commission's dismissal. Emphasizing a purposive interpretation of "before adjudication," the court set aside the Commission's order, restoring the application for further processing. The adjudication order was also annulled to prevent parallel proceedings, aligning with the legislative intent of Section 32E. The petition was allowed, the Settlement Commission's decision was overturned, and no costs were awarded. Case-Laws Central Excise Fri, 15 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233897