TaxTMI 
TaxTMI 
2017 (8) TMI 1089
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....'the Act' for short). The second grievance of the petitioners is that the Settlement Commission committed serious errors in law in not accepting the petitioners' contentions regarding the invoices relied upon. Many other similar legal issues according to the petitioners, were lost sight by the Settlement Commission. 2. In the context of nonhearing, counsel for the petitioners would point out that a hearing did take place before the Settlement Commission on 04.10.2016. Upon conclusion of the hearing, the Settlement Commission allowed both sides to file further responses. The petitioners as well as Revenue availing such opportunity, filed multiple replies along with documents, after which, the Settlement Commission passed the imp....
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....ement Commission required further response from the Revenue, the same was called and filed on 18.01.2017. The petitioners responded to the further reply of the Revenue on 23.01.2017. It was after exchange of such further documents and taking into consideration the entire material on record, the Settlement Commission passed further order on 03.02.2017. 5. Section 32F of the Act pertains to procedure on receipt of an application for settlement made under section 32E of the Act. After crossing various stages envisaged therein; the final order would be passed in terms of subsection (5) of section 32F. Said provision reads as under: 32F(5) After examination of the records and the report of the [Principal Commissioner of Central Excise or Comm....
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....itted both sides to exchange documents. The order dated 04.10.2016 does not envisage any further hearing, nor admittedly the petitioners in any of the further correspondences pleaded before the Settlement Commission that further personal hearing be granted. 7. Subsection (6) of section 32F lays down the time limit for completion of the proceedings before the Settlement Commission and provides that failing completion of the proceedings within such time, the settlement proceedings shall abate and the adjudicating authority before whom the proceedings at the time of making application was pending, shall dispose of the case in accordance with the provisions of the Act as if no application for settlement was made. Subsection (6) of section 32F ....