https://www.taxtmi.com/caselaws?id=35266 The court interpreted Section 32-L of the Central Excise Act, 1944, focusing on the Settlement Commission's power to refer cases back to the adjudicating authority. The case involved a dispute over the Settlement Commission's decision impacting ongoing adjudication proceedings and the validity of demands made by the adjudicating authority. The court quashed the demands, directing the authority to continue adjudication from the point of the Settlement Commission's involvement, ensuring proper proceedings and the petitioner's participation. en-us Thu, 12 Mar 2009 00:00:00 +0530 Tue, 09 Feb 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35266 The court interpreted Section 32-L of the Central Excise Act, 1944, focusing on the Settlement Commission's power to refer cases back to the adjudicating authority. The case involved a dispute over the Settlement Commission's decision impacting ongoing adjudication proceedings and the validity of demands made by the adjudicating authority. The court quashed the demands, directing the authority to continue adjudication from the point of the Settlement Commission's involvement, ensuring proper proceedings and the petitioner's participation. Case-Laws Central Excise Thu, 12 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35266