https://www.taxtmi.com/caselaws?id=349592 Section 32E of the Central Excise Act, 1944 permits settlement only when the statutory preconditions are satisfied, including filing prescribed returns showing production, clearance and duty paid in the required manner. As no such returns had been filed for the relevant period, the mandatory condition under Section 32E(1)(a) was not met and the petitioner could not compel admission of the settlement application. The Madras HC therefore upheld the Commission's order and rejected the challenge to the non-maintainability of the settlement request. en-us Fri, 06 Oct 2017 00:00:00 +0530 Tue, 30 Jan 2018 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349592 Section 32E of the Central Excise Act, 1944 permits settlement only when the statutory preconditions are satisfied, including filing prescribed returns showing production, clearance and duty paid in the required manner. As no such returns had been filed for the relevant period, the mandatory condition under Section 32E(1)(a) was not met and the petitioner could not compel admission of the settlement application. The Madras HC therefore upheld the Commission's order and rejected the challenge to the non-maintainability of the settlement request. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349592