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Union of India and ors. Vs. M/S. Ind-swift Laboratories Ltd.

Court : Supreme Court of India

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E(1), 32F(7), 32M

a clarification. The Commission has already decided the issues which were brought before it through the Settlement Application. Section 32M of the Central Excise Act, 1944 bars the Commission from re-opening its final order. Hence, the final order … duty of Rs. 5,71,47,148/-. Since conditions/parameters for the admission of a case prescribed under Section 32E(1) of the Central Excise Act, 1944 [for short "the Act"] were fulfilled and complied with, the application of the respondent for settlement was entertained

Vishwa Traders Pvt. Ltd. and anr. Vs. Union of India (Uoi) and 2 ors.

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 944 - Sections 11A, 11BB, 11BB(1), 31, 32, 32E, 32E(1), 32F, 32L, 32L(1), 32L(3) and 32M

Reported in : 2009(164)LC207(Gujarat); 2009(241)ELT164(Guj)

authority. Pursuant thereto, on 6/10/2005, the petitioner made an application before Settlement Commission under Section 32E of the Central Excise Act,1944 ('the Act') admitting duty liability to the extent of Rs. 20,65,680/-. The same was revised upwards to the … for the respondent authority submitted that any order made by the Settlement Commission was conclusive as provided by Section 32M of the Act, and no matter covered by an order made by Settlement Commission could be reopened in

Shree Laxmi Narayan Synthetics Vs. Union of India (Uoi)

Court : Gujarat

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 32E, 32F, 32F(7), 32J, 32M and 32PA; Constitution of India - Article 226

Reported in : 2005(184)ELT242(Guj); (2004)2GLR550

Customs & Central Excise, Mumbai in Settlement Application Nos.13 and 31 of 2000 under Section 32F of the Central Excise Act, 1944.3. The brief facts leading to filing of this petition, briefly stated, are as under:-The petitioner is registered under … it fit at its discretion to furnish copies thereof. It is further submitted that under the provisions of Section 32M of the Act every order of the Settlement Commission passed under sub-section (7) of Section 32F shall be

Commissionerate Vs. Ankit Metal and Power Ltd. and Ors.

Court : Kolkata

Subject : Education

cause notice was issued. On that occasion the respondent filed applications for settlement under section 32E of the Central Excise Act, 1944 (for short ‘the Act’).Those were considered by the CustoMs.Central Excise Settlement Commission (for short ‘the Commission’) and order … for concealment of duty particulaRs.The respondents, in appeal, that is the writ petitioneRs.had accepted the said order. Under section 32M of the Act those orders passed under section 32F(5) are conclusive and binding on the respondent and cannot

Commissionerate Vs. Rohit Ferro Tech Ltd. and Ors.

Court : Kolkata

Subject : Education

time. This case arises out of an application made by the writ petitioner under Section 32E of the Central Excise Act, 1944 with regard to the fifth show-cause notice. It appears that the Settlement Commission in its order dated 28th … penalty for concealment of duty particulaRs.The respondents, in appeal, that is the writ petitioneRs.had accepted the said ordeRs.Under section 32M of the Act those orders passed under section 32F(5) are conclusive and binding on the respondent and cannot

Asahi India Safety Glass Limited Vs. Union of India (Uoi) and ors.

Court : Delhi

Subject : Excise

Acts : Central Excise Act, 1944 - Sections 3A, 11AB, 11AC and 32F(7); Customs Tariff Act, 1975 - Sections 3; Income Tax Act, 1961 - Sections 245I and 245D(4); Central Excise Rules 1944 - Rules 13, 57A, 57A(4), 57D and 57D(1)

Reported in : 114(2004)DLT145; 2004(76)DRJ543; 2005(180)ELT5(Del)

matter afresh. Excise - benefit - Sections 3 A, 11 AB, 11 AC and 32 F (7) of Central Excise Act, 1944, Section 3 of Customs Tariff Act, 1975, Sections 245 I and 245 D (4) of Income Tax Act, 1961 … counsel for the respondent submitted that the order once made by the Settlement Commission would be one under Section 32M. It cannot be reopened. Section 32M reads as under :-'32M' Order of Settlement to be conclusive.-Every order of

Sdl Auto Pvt. Ltd Through Its Director Shri h.s. Banga & Anr. Vs.c ...

Court : Delhi

Subject : Land Acquisition

passed by the Customs and Central Excise Settlement Commissioner ('Settlement Commission' for short) under Section 32-F(5) of the Central Excise Act, 1944 („Act‟ for short).2. The facts in the three writ petitions are different and have been independently noticed and … order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded. settlement Section 32M. Order of conclusive.-. Every order of settlement passed under sub-section [(5)]. of section 32F shall be conclusive as