https://www.taxtmi.com/caselaws?id=175871 The Special Bench concluded that a yearly declaration filed by a small-scale manufacturer can be treated as a 'return' under Section 32E(1) of the Central Excise Act, 1944. However, a consolidated return filed just before or along with the application by an unregistered person without an ECC Number does not satisfy the statutory conditions. Returns filed after obtaining an ECC Code but for a period before obtaining such code are not valid returns. A company with two divisions must ensure both comply with filing returns. Units that functioned as SSI units but did not file declarations are ineligible for settlement applications. Non-filing of a declaration does not render an applicant ineligible if filed as required by law. The case of M/s. Emerson Electric Company (India) Private Ltd. was directed to be disposed of accordingly. en-us Mon, 13 Jun 2005 00:00:00 +0530 Tue, 08 Dec 2015 09:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175871 The Special Bench concluded that a yearly declaration filed by a small-scale manufacturer can be treated as a 'return' under Section 32E(1) of the Central Excise Act, 1944. However, a consolidated return filed just before or along with the application by an unregistered person without an ECC Number does not satisfy the statutory conditions. Returns filed after obtaining an ECC Code but for a period before obtaining such code are not valid returns. A company with two divisions must ensure both comply with filing returns. Units that functioned as SSI units but did not file declarations are ineligible for settlement applications. Non-filing of a declaration does not render an applicant ineligible if filed as required by law. The case of M/s. Emerson Electric Company (India) Private Ltd. was directed to be disposed of accordingly. Case-Laws Central Excise Mon, 13 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175871