Page 326 - ELT_15th June 2020_VOL 372_Part 6th

972 EXCISE LAW TIMES [ Vol. 372
Settlement Commission (Contd.)
‘case’ and same pending before Customs Officer on date on which
application made in accordance with provisions of law - Order-in-
Original cannot be given any cognizance as it is to be held as non est -
Section 32E of Central Excise Act, 1944 — In Re : Indo Shell Cast Pvt. Ltd. (Sett.
Comm.) ......................................... 771
— Application under Section 32E of Central Excise Act, 1944 admissibility of
- Settlement Application resubmitted after rectifying defects on 11-6-2019
however, in meantime, impugned show cause notice stood adjudicated
vide Order-in-Original dated 22-2-2019 - HELD : For purposes of
settlement, case must be pending before Adjudicating Authority as on
date of Application under Section 32E(1) ibid and no application under
Section 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 application duly complying with
requirement of the law stipulated in Section 32E(1) ibid - Earlier invalid
defective application cannot be legally accepted as application - 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 — In Re : Anupam Industries Ltd. (Sett.
Comm.) ......................................... 763
Settlement of case - Matter in the case of Respondent 1 has been settled by
the order of Settlement Commission - Amount settled having been paid
and full immunity from prosecution being granted in terms of Section
127H of Customs Act, 1962, appeal filed against Respondent 1
infructuous — Commissioner of Customs (Imp.), ACC, Mumbai v. Big Vision Pvt. Ltd.
(Tri. - Mumbai) ..................................... 878
— Settlement application - Admissibility - Deficiency in filing appeal -
Failure to pay interest on accepted duty amount - Under normal
situation, non-payment of interest would have attracted bar of
admissibility - First proviso to Section 127B of Customs Act, 1962
provides for payment of interest due under Section 28AA of Customs
Act, 1962 but interest in impugned show cause notice demanded under
Notification No. 97/2004-Cus. and Bond dated 22-5-2007 - Since interest
not demanded under Section 28AA ibid, bar of clause (c) of first proviso
to Section 127B ibid technically not applicable - Application survives,
though applicant had not paid interest due on accepted duty liability -
Section 127B of Customs Act, 1962 — In Re : Harisons Industries (Sett. Comm.) .... 768
SEZ supply - Bill of Export - Requirement of - Filing of Bill of Export is not
mere formality but serves as a valuable check for ensuring that goods
deemed to have been exported are in fact received by SEZ Unit - Only
then goods would be accounted as Deemed Exports - Rule 30 of Special
Economic Zones Rules, 2006 — Wadpack Private Limited v. Director General of
Foreign Trade (Del.) ................................... 646
— Export rebate cannot be rejected for failure to file Disclaimer Certificate
from recipient SEZ unit evidencing that drawback not claimed on goods -
See under EXPORT REBATE ............................ 748
SEZ Unit supply under advance authorization licence, proof of export not
established on failure to prepare Bill of Export - See under EXIM ........ 638
EXCISE LAW TIMES  15th June 2020  326