https://www.taxtmi.com/caselaws?id=291412 The Commission rejected the settlement applications under Section 32F(1) of the Central Excise Act, 1944, as they were found not maintainable due to non-compliance with statutory requirements and the adjudication of the Show Cause Notice (SCN) before the resubmitted applications were received. The valid date of application was determined to be the date of resubmission, rendering the applications ineligible as a "case" must be pending before an adjudicating authority at the time of settlement application, as per Section 31(c) of the Act. en-us Fri, 21 Jun 2019 00:00:00 +0530 Mon, 09 Nov 2020 18:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291412 The Commission rejected the settlement applications under Section 32F(1) of the Central Excise Act, 1944, as they were found not maintainable due to non-compliance with statutory requirements and the adjudication of the Show Cause Notice (SCN) before the resubmitted applications were received. The valid date of application was determined to be the date of resubmission, rendering the applications ineligible as a "case" must be pending before an adjudicating authority at the time of settlement application, as per Section 31(c) of the Act. Case-Laws Central Excise Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291412