Page 231 - ELT_1st June 2020_VOL 372_Part 5th

2020 ] IN RE : ANUPAM INDUSTRIES LTD. 765

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 re-
turn 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 re-
quired 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 Cen-
tral 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., Settlement Commission, Additional
Bench, Mumbai (On telephone No. 09987332165 022-/26573012) dur-
ing office hours”.
2.4 Thereafter the Applicant and the Co-applicants have resubmitted
the present applications only in respect of SCN No. DGSTI/SZU/36-08/AIL-
05/2018-19, dated 5-7-2018 which was received in the Secretariat on 11-6-2019.
The scrutiny of the same revealed that in the covering letter the Applicant has
merely mentioned that they are submitting the following documents;
(1) Six copies of each application (Anupam Ind. Ltd. Mehul J. Patel,
Rahul Dasgupta & Manoj Kumar Mishra).
(2) Copy of SCN attached with application.
(3) Challan of paid interest (Annexure-I).
2.5 It was further seen that the Applicant had merely forwarded the
application submitted previously on 15-2-2019 (which was returned back) with-
out making any rectification in the application. Scrutiny of the application also
revealed that in the application form at Sl. No. 11 they have not mentioned the
details of the interest paid. However, they have attached two challans indicating
a total payment of Rs. 54,78,722/-.
2.6 In the meantime, the impugned SCN had already been adjudicated
by Principal Commissioner, CGST, Vadodra-I, under Order-in-Original (O-I-O)
No. VAD-EXCUS-001-COM-24-18-19, dated 22-2-2019, hence the Applicant and
the Co-applicants were issued a notice vide Letter F. No. 29//CEX/AG/2019-
SC(MB)2019 Appl. No. SA(E)68, 69, 70 & 71/2019 dated 13-6-2019 as the applica-
tions appeared to be not maintainable in terms of sub-section (1) of Section 32E of
the Act read with sub-clause (c) of Section 31 of the Act as the SCN was not
pending for adjudication. The Applicant and the Co-applicants were called upon
to explain in writing on or before 19-6-2019 as to why the applications should be
allowed to be proceeded with on the abovementioned grounds and also to be
present for the hearing fixed on 19-6-2019.
3. Revenue report :
The Commissioner CGST & C. Ex. Vadodra-1 vide their letter No.
V(Misc)/09/Settlement/Anupam/RC/Vad-I/19-20 dated 18-6-2019 and the in-
vestigation agency vide their letter INV/DGCEI/BRU//48/16-17 dated 18-6-
2019 submitted that as SCN No. DGSTI/SZU/36-08/AIL-05/2018-19 dated 5-7-
EXCISE LAW TIMES  1st June 2020  231