TaxTMI 
TaxTMI 
2019 (6) TMI 1549
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.... SCN No. DGSTI/SZU/36-08/AIL-05/2018-19, dated 5-7-2018 (hereinafter referred to as "the SCN"), issued by Additional Director General, DGSTI, Surat Zonal Unit (hereinafter referred to as the "the Investigating Agency") and made answerable to Principal Commissioner, Central GST and Central Excise, Vadodra, demanding differential Central Excise duty of Rs. 5,71,02,834/- under Section 11A(4) of the Act, interest under Section 11AA of the Act; proposing penalty under Rule 15(2) of the Cenvat Credit Rules, 2004 (CCR) read with Section 11AC of the Act. The SCN also proposes to impose penalty on all the abovementioned three (3) Co-Applicants under Rule 15(1) of the CCR and Rule 26(2)(ii) of Central Excise Rules, 2002. The applications of the Applicant and the three (3) Co-Applicants were received in the Registry on 11-6-2019 and has been given Registration No. "SA[E]68, 69, 70 & 71/2019". Brief Facts 2.1 The Bench will, for the limited purpose of deciding the admissibility, consider the facts, related to the application, as are necessary to decide the same, without going into the facts of the SCN. 2.2 The Applicant and all the three (3) Co-Applicants had initially fi....
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....ch has not been paid so far. This is contrary to the provision of clause (d) of first Proviso to Section 32E(1) of CEA, 1944, wherein it is stipulated that the Applicant has to first make payment of the accepted duty and accepted interest and then file the application. (3) In view of the above defects/deficiencies, since it cannot be treated as an application under Section 32E(1) of CEA, 1944, I am directed to return your defective applications in original. You may resubmit the applications after rectifying the defects, if you so desire. Please note that the applications must fulfill the conditions and procedure, as required under the provisions of law. Copies of the form SC(E)1, the Central Excise (Settlement of Cases) Rules, 2007, Customs and Central Excise Settlement Commission Procedure, 2007 and Chapter V of Central Excise Act, 1944 are also enclosed for your perusal and necessary guidance. (4) In case of any further clarification/assistance in the matter, you may contact Shri Ashok G.S.I.O., Set....
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....I, under O-I-O No. VAD-EXCUS-001-COM-24-18-19 dated 22-2-2019 and therefore, the said applications are not maintainable. 4. Applicants' submissions : The applicant in their reply submitted on 19-6-2019 stated that they had originally filed the application [on] 8-2-2019 and they were informed by the Commission vide letter dated 20-2-2019 that there were certain defects which needed to be rectified. They had rectified the errors and submitted vide post on 8-6-2019. That the application were neither rejected nor returned to them. They had received a letter dated 13-6-2019 informing that the applications are not maintainable as the SCN in respect of which they had filed application has already been adjudicated. The applicant has finally submitted that the O-I-O had been issued on 22-2-2019 and that they had filed the settlement application prior to that and therefore the application is maintainable and not hit by provisions of Section 32(1) read with Section 31(c) of "the Act". 5. Personal hearing : 5.1 Shri Manoj Mishra DGM (Comm) and Shri Chirag M. Nesti, Assistant Manager appeared on behalf of Applicant. Shri D.K. Bhattacharya, S.I.O. and Shri Amarjit Kuma....
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....ules, no copy of SCN, etc., but one defect was a statutory defect i.e. non-deposit of interest on the accepted duty which is a mandatory requirement under Section 32E(1) of the Act. 6.4 The legal texts relevant to the context are extracted as under :- (i) 'case' as defined under section 31 of the Act - "(c) "case" means any proceeding under this Act or any other Act for the levy, assessment and collection of excise duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of Section 32E is made : Provided that when any proceeding is referred back by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a proceeding pending within the meaning of this clause;" (ii) Section 32E of Central Excise Act, 1944 which read as under :- "Section 32E. Application for settlement of cases. (1) An assessee, may, in respect of a case relating to him, make an application, before adjudication, to the Settlement Commis....