https://www.taxtmi.com/caselaws?id=191227 The court upheld the constitutionality of Section 32F(6) of the Central Excise Act, 1944, dismissing the petition. It found the provision reasonable and necessary for expeditious dispute resolution, not violating Article 14. The court emphasized the provision's safeguards allowing the Settlement Commission to proceed without the Commissioner's report. Comparisons with the Income Tax Act were distinguished, affirming Section 32F(6) as a complete code. en-us Thu, 29 Aug 2013 00:00:00 +0530 Mon, 25 Sep 2017 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191227 The court upheld the constitutionality of Section 32F(6) of the Central Excise Act, 1944, dismissing the petition. It found the provision reasonable and necessary for expeditious dispute resolution, not violating Article 14. The court emphasized the provision's safeguards allowing the Settlement Commission to proceed without the Commissioner's report. Comparisons with the Income Tax Act were distinguished, affirming Section 32F(6) as a complete code. Case-Laws Central Excise Thu, 29 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191227