2009 (7) TMI 13

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o provided. 2. The learned counsel for that purpose has placed for our consideration the instructions issued by the Government of India, Ministry of Finance (Department of Revenue), the Central Board of Excise and Customs dated 5th August, 1985 contained in F. No. 289/56/85-CD.9. By that circular it is set out that the powers of the Principal Collector of Central Excise to pay by installments have been withdrawn and this issue had been under consideration of the Government for some time past.  The Government had now decided to delegate to Principal Collector of Central Excise the power to grant, in individual cases, the facility of payment of Central Excise dues upto twelve installments, on merits. The facility was to be granted only ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....o. 2005 of 2008 dated 20.6.2008 challenging the order dated 29.2.2008 passed by the Commission in not allowing the application to be proceeded with. This court by its order dated 20.6.2008 sent the matter back for fresh hearing. In the instant case, after remand the application was allowed to be proceeded considering section 32F as settled with effect from 1.6.2007 is relevant. Section 32F(8) is relevant and which reads as under : "The order passed under sub section (5) shall provide for the terms of settlement including any demand by way of duty, penalty or interest, the manner in which any sums due under the settlement shall be paid and all other matters to make th settlement effective and in case of rejection contain the reasons therefo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er section 11. The two other provisions which are relevant are section 32M and 32N which reads as under : "32M. Order of settlement to be conclusive - Every order of settlement passed under sub section (5) of section 32F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force." "32N. Recovery of sums due under order of settlement - Any sum specified in an order of settlement passed under sub section (5) of section 32F may, subject to such conditions if any as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be....