2005 (12) TMI 45

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....   This petition seeks to challenge Final Order No.29/CEX/2005 dated 28th September, 2005 (Annexure-F) made by Customs & Central Excise Settlement Commission, Mumbai. It is the case of the petitioners that the impugned order misreads the provisions of Section 32E(1) of the Central Excise Act, 1944 (the Act) by purporting to follow the Special Bench decision of the Settlement Commission b....

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....ection 32E(1) of the Act, the first Proviso and Clause (a) thereof specifically provide that no application under Section 32E(1) of the Act shall be made unless the applicant has filed returns showing production, clearance and central excise duty paid in the prescribed manner. The Special Bench of the Tribunal has taken cognizance of the aforesaid provisions in Paragraph No.2.12 of its order and h....