2018 (9) TMI 310

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.... Mishra, for the Respondents.   ORDER : 1. Heard. Rule. 2. This Petition challenges the order dated 10 March 2017 passed by the Customs, Central Excise and Service Tax Settlement Commission (Commission). By the impugned order dated 10 March 2017, the Commission rejected the Petitioner's application for settlement as the same was filed after the passing of the adjudication order. ....

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....32E of the Central Excise Act, 1944 (Act) which inter alia provides that "An assessee may in respect of a case relating to him, make an application before adjudication to the Settlement Commission .......". It is the case of the Revenue that the adjudication has taken place on 21st February 2017 and issued on 9 March 2017. Therefore, the date of service of the order in the context of Section 32....