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Settlement of case — Proceedings before Settlement Com-
mission would abate only if it failed to pass order
within period specified under Excise Section 32F(6)
for reasons attributable to assessee
The Supreme Court Bench comprising Hon’ble Mr. Justice A.K. Sikri and
Hon’ble Mr. Justice Ashok Bhushan on 5-5-2017 disposed of the Civil Appeal
No. 6462 of 2017 [Arising out of SLP (C) No. 36323 of 2013] filed by Acron Phar-
maceuticals against the Judgment and Order dated 29-8-2013 of Gujarat High
Court in Special Civil Application No. 2694 of 2012 as reported in 2017 (351)
E.L.T. 108 (Guj.) (Acron Pharmaceuticals v. Union of India). While disposing of the
appeal, the Supreme Court passed the following order :
“Leave granted.
We have heard the Learned Counsel for the parties.
Both the parties agreed that the matter is covered by the judgment of
this Court in Union of India v. Star Television News Ltd., (2015) 12 SCC 665.
This appeal is disposed of in terms of the said judgment.”
The Gujarat High Court in its impugned order had held that Section
32F(6) of Central Excise Act, 1944 as amended w.e.f. 1-6-2007 providing time-
limit of nine months which is further extendable to three months for passing or-
der of settlement by the Settlement Commission, is neither unreasonable nor ar-
bitrary and/or violative of Article 14 of the Constitution of India and there is no
ambiguity in the said provision requiring it to be read down. The contention of
the assessee that the proceedings before the Settlement Commission would abate
only if it could not pass final order within the specified period under Section
32F(6) ibid for the reasons attributable to him, was not acceptable being without
any substance particularly when he was entitled to move an application before
the Settlement Commission for extension of time for a further period of three
months pointing out that he was not responsible for any delay.
REPRESENTED BY : Mr. Shamik Sanjanwala, Mr. Sunil Kaundal,
Mr. Ranjeet Singh and Mr. K.V. Sreekumar, Advo-
cates, for the Appellant.
Mr. N.K. Kaul, ASG, Mr. Bhuvan Mishra,
Mr. Arijit Prasad, Mr. Shridhar P., Mr. S.
Kachwaha and Mr. B. Krishna Prasad, Advocates, for
the Respondent.

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