Page 229 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] IN RE : ANUPAM INDUSTRIES LTD. 763

2020 (372) E.L.T. 763 (Sett. Comm.)
BEFORE THE SETTLEMENT COMMISSION, CUSTOMS, CENTRAL
EXCISE AND SERVICE TAX, MUMBAI
[ADDITIONAL BENCH]
S/Shri P.K. Dash, Vice-Chairman and P.M. Govande, Member
IN RE : ANUPAM INDUSTRIES LTD.
Order No. 45/ADMISSION ORDER/EX/AG/2019, dated 21-6-2019 in Settlement
Application No. Appl. Nos. SA(E)68-71/2019
Settlement Commission - Application under Section 32E of Central Ex-
cise Act, 1944 admissibility of - Settlement Application resubmitted after recti-
fying defects on 11-6-2019 however, in meantime, impugned show cause notice
stood adjudicated vide Order-in-Original dated 22-2-2019 - HELD : For purpos-
es of settlement, case must be pending before Adjudicating Authority as on
date of Application under Section 32E(1) ibid and no application under Sec-
tion 32E(1) ibid can be made unless conditions of Proviso clauses (a) to (d)
thereof, complied with - Further, while statute gives some discretion to Bench
in respect of condition (a), no discretion in respect of other conditions - Thus,
initial applications being violative of condition (d) to be statutorily defective
and could not have been treated as application in strict legal sense, as language
- Date of application ought to be reckoned as date of receipt of valid applica-
tion duly complying with requirement of the law stipulated in Section 32E(1)
ibid - Earlier invalid defective application cannot be legally accepted as appli-
cation - Date of receipt of application to be 11-6-2019, however, on said date,
impugned show cause notice stood adjudicated vide Order-in-Original dated
20-2-2019, hence, no more ‘case’ pending that could be settled - Applications
hence not maintainable and cannot be allowed to be proceeded with - Section
32E of Central Excise Act, 1944. [paras 6, 6.1, 6.2, 6.3, 6.4, 6.5, 6.6, 7]
Application dismissed
REPRESENTED BY : S/Shri Manoj Kumar Mishra, DGM (Com.) and
Chirag M. Nesti, Assistant Manager, for the
Assessee.
S/Shri D.K. Bhattacharya, S.I.O. and Amarjit Ku-
mar, I.O., for the Department.
[Order]. - This order is being passed to decide the issue of admissibility
of settlement applications filed by M/s. Anupam Industries Limited, situated at
138 & 139, Gidde Estate Vithal Udyog Nagar, Anand, Gujarat, 388 121 (hereinaf-
ter referred to as “the Applicant”) and S/Shri (i) Mehul J. Patel, (ii) Rahul Das-
gupta, and (iii) Manoj Kumar Mishra (hereinafter referred to as “the Co-
Applicants”) under Section 32E of the Central Excise Act, 1944 (hereinafter re-
ferred to as ‘the Act’) for settlement of dispute arising out of 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, demand-
ing 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
EXCISE LAW TIMES  1st June 2020  229