2022 (5) TMI 1251

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....proceeded to be taken by issuance of the show cause notice on 23rd October, 2019, and simultaneously, a writ of mandamus was also sought by the petitioner, for the refund of the amount referred to in the relief clause. 2. When the matter was pending consideration after the grant of interim order on 5th March, 2020, by the Coordinate Bench of this Court, the petitioner by an order dated 25th November, 2020, opted out to withdraw the Writ Petition with liberty reserved for him to approach the Settlement Commission under Chapter-V of the Central Excise Act, 1944. The process of settlement of a dispute; is contained under the provisions contained under Chapter V. The procedure prescribed on receipt of an application under Section 32E, is reg....

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....he Settlement Commission, but due to lack of Coram, the Settlement Commission, could not decide the case within the time frame prescribed under Sub-section (6) of Section 32F, hence, the proceedings before Settlement Commission, automatically abated, and consequent to it, the effect of adjudicating the case, stood relegated back to the 'Adjudicating Authority', as per the implications of the provisions contained under Sub-section (6) of Section 32F, extracted herein above. 4. The Settlement Commission, could not have adjudicate upon the issue referred to or sought to be referred to by the petitioner, by an order dated 5th March, 2020, passed by this Court, admittedly, it stood abated and consequent to which, the impugned order of 2nd Mar....

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....s of Section 11-A. 6. This Court is of the view that there cannot be a revival of an abated proceeding, which had been abated by operation of law, by giving a judicial verdict to revive abated proceedings, before the Settlement Commission. 7. In that view of the matter and for the reasons though there are various apprehensions expressed by the petitioner, but it is too premature stage to consider any consequential action, which may be punitive in nature to be taken, or which could be a ground for the petitioner to carve out an exception for him to permit him to avail his recourses before the Settlement Commission by overriding the effect of the abatement, as a consequence of the legal implications of Sub- section (6) of Section 32F. I....