Settlement applications — Transfer of — Procedure - Central Excise - Trade Notice (Settlement Commission)

Government of India Ministry of Finance (Department of Revenue) Central Board of Excise Customs, New Delhi Standing order No. 1/99 dt. 27-10-1999, as amended from time to time of the Settlement Commission issued in terms of Clause 10 of the Customs and Central Excise Settlement Commission Procedure, 1999 lays down the jurisdiction of the Principal Bench as well as the Additional Benches to which an application can be made by any applicant under Section 32E of the Central Excise Act, 1944 and Section 127B of the Customs Act, 1962. 2. However, in terms of Section 32C of the Central Excise Act, 1944 , which is made applicable for settlement of cases under Customs Act, 1962 also, vide Section 127N ibid, an assessee or the Chief Commissioner or the Commissioner of Central Excise/Customs can file an application to the Chairman for transfer of any case pending before a Bench, for disposal to another Bench. 3. It has been observed of late that some of the applicants file applications for settlement, along with miscellaneous applications for transfer of jurisdiction, directly with the Principal Bench, with a copy to the Bench having jurisdiction as per above standing order, or sometimes even without such a copy to the said Bench. As already observed, Section 32C of the Central Excise Act permits filing of application for transfer of any case pending before one Bench . Therefore, at the lime of filing of the application for transfer to the Principal Bench, New Delhi, the case in respect of which such transfer application is made should be pending with the Bench otherwise having jurisdiction. The application is permitted only for transfer of pending cases, and not of any case/application yet to be filed or application under submission. 4. Accordingly, it is advised that the applicants should first file applications either under Section 32E of the Central Excise Act, 1944 or Section 127B of the Customs Act, 1962 with the Bench ordinarily having jurisdiction as per the standing order. In certain Customs cases where the applicant is required to show cause to more than one Commissioner then the applicant shall file separate application in all those Benches under the jurisdiction of which the said Commissionerate falls, provided no common adjudicating authority has been appointed by CBEC through proper notification in respect of all such SCNs answerable to that authority. Thereafter only, they may file a transfer application with the Chairman, Principal Bench, Delhi if they so desire. A copy of the transfer application shall also be filed with the Bench in which the application for settlement has already been filed. Transfer applications received without following the above correct procedure are liable to be rejected. 5. This is for information and guidance of the concerned trade.