TaxTMI 
TaxTMI 
2015 (8) TMI 248
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....e. 3. The petitioner is aggrieved by an order passed by the Settlement Commission dated 27th June, 2014, certified true copy of which is at Annexure-A. The case of the petitioner and simply stated is that it is engaged in manufacture of plastic moulded containers and caps falling under Chapter 39 of the Central Excise Tariff Act, 1985 at their factory at Daman (Union Territory). They hold a central excise registration and they clear the goods on payment of central excise duty. The petitioners are using moulds as raw materials for the purposes of manufacturing their final product and they are taking cenvat credit. The petitioners final product is used as packaging material and the duty paid by the petitioners is availed as cenvat credit by ....
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....proper settlement mechanism. 5. Pertinently, on this application the Settlement Commission found that compliances pre-admission are made and that is how the matter proceeded in terms of section 32-F (1). The Revenue filed a report and objecting to the computations and calculations, including raising an issue about the correctness of the certificates obtained by the petitioners. The matter was fixed by the Settlement Commission before it and on 26th March, 2014. Submissions were canvassed with regard to the Chartered Engineer's certificate. From the record it appears that the Settlement Commission gave time to the Department to examine the Chartered Engineer's certificate and submit a report. The Department submitted its report on 2....
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....ement Commission ought to have understood that section 32-E of the Central Excise Act, 1944, deals with application for settlement of cases and by sub-section (1) what the law postulates is a proper application to the Commission to have a case settled. The application must be in such form and must be made in such manner as is prescribed by the Rules. It should contain full and true disclosure of the duty liability which has not been disclosed before the Central Excise Officer having jurisdiction; the manner in which the liability has been derived, the additional amount of excise duty accepted to be payable and such other particulars as may be prescribed and set out in sub-section (1) of section 32-E. We have found that this stage had alread....
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....1944. There are certificates which have been obtained and placed on record by both the appellant-petitioner and the Revenue. The Revenue faults the contents of that certificate and by raising several pleas. However, the Bench viz. the Settlement Commission found that the petitioner is contesting the methodology of the Department in arriving at the demand in the show-cause notice. A reference is made to the certificate of the Chartered Engineer and the recalculation of the duty payable on that basis by the petitioner. Thereafter, Revenue's objection to the certificate is noted and particularly that there is no documentary evidence to support the claim. The Bench felt that a legal settlement is not possible without going into a lot of det....