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TMI Blog2011 (8) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Excise Rules, 2002 provides for filing of monthly return in the form specified by every assessee about their production and removal of goods and other relevant particulars, within ten days after the close of the month to which the return relates. In the case of small scale manufacturers, the return has to be filed quarterly. The concept of return has to be understood in that context and that is what exactly the Special Bench has stated. The submission of Mr. Jain that they had accepted all the allegations and had paid the entire duty liability in the spirit of settling the matter does not stand to reasons. This does not satisfy mandatory requirement of clause (a) to Section 32E(1) of the Act. - Decided against assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... up for consideration by the Settlement Commission. 4. The Settlement Commission opined that since the petitioner was neither registered with the Central Excise Department, nor did they file any declaration or return during the relevant period, they were not eligible to the benefit of the aforesaid exemptions for SSI units with regard to the goods of the brand name „Kalsi‟. It was observed that the brand name „Kalsi‟ was owned by another person i.e. M/s Kalsi Mechanical Works and that the petitioner had defaulted in paying duty all along on the said goods and for obtaining registration for the same as mandated by clause (a) to Section 32E(1) of the Central Excise Act, 1944 (Act, for short). Being of this view, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng, the learned counsel requested that the case should be admitted as the petitioner had accepted all the allegations and had paid the entire duty liability in the spirit of settling the matter. The Settlement Commission considered the matter weighing the relevant records and submissions made during the hearing. It was observed as follows:- "6. …….It is observed that the applicant was not registered with the Central Excise Department nor did they file any declaration or return during the relevant period. They were not eligible to benefit of the aforesaid exemptions for SSI units in respect of the goods of the brand name „Kalsi‟ which was owned by another person i.e. M/s Kalsi Mechanical Works. The applicant was re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Excise Officer having jurisdiction) the manner in which such liability has been derived, the additional amount of excise duty accepted to be payable by him and such other particular as may be prescribed including the particulars of such excisable goods in respect of which he admits short levy on account of misclassification or otherwise of such exciseable goods, to the Settlement Commission to have the case settled and any such application shall be disposed of in the manner hereinafter provided: Provided that no such application shall be made unless- (a) The applicant has filed returns showing production, clearance and Central Excise duty paid in the prescribed manner. (b) A show cause notice for recovery of duty issued by the Central ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 02, „returns‟ are to be filed by an assessee on a monthly/quarterly basis. There is no provision for filing of these „returns‟ in a consolidated manner covering more than one month. Through there is no specific bar against filing of belated returns relating to a particular month, there is no provision for consolidating the returns for any number of months. But going by the earlier stated view that the said Section 32E(1) only refers to mentioned of the duty paid in the prescribed manner in the return, the Bench observes that if the applicant is to file a consolidated return belatedly without ECC Number, and covering more than one month, such return cannot, naturally, contain the details of any duty paid in the prescr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in the earlier point, reference was to the consolidated returns filed without obtaining ECC Code, whereas the present question is on the returns (without reference to consolidated or otherwise) filed after getting ECC Number. In this case also, the applicant would not be able to indicate „duty paid‟ in the prescribed manner (or even in any manner) and question would continue to agitate about the details of production and clearance to be filled in such belated returns. However, in case the applicant had filed monthly/quarterly returns voluntarily, even if late, but before the commencement of any inquiry or at least issuance of a SCN, the position would be different. In the said belated returns filed after getting ECC Code t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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