https://www.taxtmi.com/caselaws?id=422991 The Court dismissed the Writ Petition and upheld the order relegating the matter back to the Adjudicating Authority, as per statutory provisions. The Court emphasized the need to follow prescribed procedures and revive abated proceedings from the stage of the Adjudicating Authority. The petitioner's attempt to have the case referred back to the Settlement Commission was rejected, with the Court protecting the petitioner's recourses under the statute. The Adjudicating Authority was directed to adjudicate the matter in accordance with Section 11 of the Central Excise Act, 1945. en-us Tue, 19 Apr 2022 00:00:00 +0530 Mon, 06 Feb 2023 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422991 The Court dismissed the Writ Petition and upheld the order relegating the matter back to the Adjudicating Authority, as per statutory provisions. The Court emphasized the need to follow prescribed procedures and revive abated proceedings from the stage of the Adjudicating Authority. The petitioner's attempt to have the case referred back to the Settlement Commission was rejected, with the Court protecting the petitioner's recourses under the statute. The Adjudicating Authority was directed to adjudicate the matter in accordance with Section 11 of the Central Excise Act, 1945. Case-Laws Service Tax Tue, 19 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422991