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Jul 08 2009

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

Court : Mumbai

Decided on : Jul-08-2009

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 … The Settlement Commission thereafter passed an 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 under:Where any duty payable in pursuance … 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

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