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Service tax settlement application rejected due to timing; filed after order dispatch per Section 32E(1) of Central Excise Act.
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....Settlement Of a case - the adjudication order was passed on 21-6-2017 with dated signature of the adjudicating authority, Commissioner, Service Tax, and was despatched on that day i.e. 21-6-2017. Therefore, the application for settlement filed on 23-6-2017 is not maintainable before the Settlement Commission under Section 32E(1) of the Central Excise Act, 1944.....