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    <title>2018 (9) TMI 1715 - Settlement Commission, Kolkata</title>
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    <description>The Settlement Commission rejected the settlement application as it was not filed &quot;before adjudication&quot; under Section 32E(1) of the Central Excise Act, 1944. Despite the applicant&#039;s claim of being unaware of the adjudication order, the Commission held that the application was untimely since the order was passed and dispatched before the application was submitted. Consequently, the application was deemed invalid and rejected by the Commission.</description>
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      <description>The Settlement Commission rejected the settlement application as it was not filed &quot;before adjudication&quot; under Section 32E(1) of the Central Excise Act, 1944. Despite the applicant&#039;s claim of being unaware of the adjudication order, the Commission held that the application was untimely since the order was passed and dispatched before the application was submitted. Consequently, the application was deemed invalid and rejected by the Commission.</description>
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