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Alluminium Profiles Limited, a Public Limited Company Registered Under ...

Court : Mumbai

Subject : Excise

Acts : Central Excise Act, 2007 - Sections 11, 32(7), 32E, 32F, 32F(5), 32F(7), 32F(8), 32F(9), 32F(10), 32M and 32N; Income Tax Act; Finance Act, 1984

Reported in : 2009(169)LC76(Bombay); 2009(241)ELT9(Bom)

power to make payment by installments. In respect of similar provisions pertaining to the Income Tax Act, by Finance Act, 1984 w.e.f. 1.10.1984 the powers of the Settlement Commission to grant payment by installments has been recognized. That … order on 31.10.2008.Section 32F has been substituted by Act No. 22 of 2007 with effect from 1.6.2007. Section 32F(10) as it originally stood read as … recovered in the manner as set out under Section 11. The two other provisions which are relevant are Section 32M and 32N which reads as under:32M. Order of settlement to be conclusive - Every order of settlement passed

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

Court : Kolkata

Subject : Education

sub-section (7) of section 32F [, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F,].provides for the imposition of a penalty on the person … 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

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

the provisions of Sections 11A and 11AB of the Excise Act or Sections 73 and 75 of the Finance Act, shall apply mutatis mutandis for effecting such recoveries."2 16. A bare reading of the said Rule would indicate … judgment and order dated 03.07.2009 in Civil Writ Petition No. 13860 of 2007 passed by the Punjab & Haryana High Court, whereby the High Court … 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

Commissionerate Vs. Rohit Ferro Tech Ltd. and Ors.

Court : Kolkata

Subject : Education

sub-section (7) of section 32F [, as it stood immediately before the commencement of section 122 of the Finance Act, 2007 (22 of 2007) or sub-section (5) of section 32F,].provides for the imposition of a penalty on the person … 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