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TMI Blog2011 (8) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... ules, 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 - filing of consolidated return would not entitle to file an application before settlement commission - Petition is dismissed - 15926 of 2006 - - - Dated:- 2-8-2011 - Dipak Misra, C.J. and Sanjiv Khanna, J. REPRESENTED BY : S/Shri Pradeep Jain and Shubhankar Jha, Advocates, for the Petitioner. Shri Satish Kumar, Sr. Standing Counsel, for the Respondent. [Judgment per : Dipak Misra, C.J.]. Being dissatisfied ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Be it noted, before the Commission reliance was placed on the decision of the Special Bench of five members rendered in M/s. Emerson Electric Company India Pvt. Ltd., 2005 (189) E.L.T. 377 (Settlement Commission). As far as the petitioner s case is concerned, the bench constituted of three members distinguished the decision in M/s. Emerson Electric Company India Pvt. Ltd. (supra) on the ground that the said decision is not applicable as the petitioner has filed consolidated returns belatedly. 4. Mr. Pradeep Jain, learned counsel for the petitioner would contend that the Commission has faulted in not following the decision of the Special Bench, though the Special Bench has addressed to the said issue in specific terms and given a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 prescribed manner, as no duty would have been paid at nil till then. Further, if the assessee is to file a consolidated return before filing an application or along with the application, there would be questions even on the details of production and clearances shown therein. If the applicant is to furnish the quantum, which is to be reflected in the application for settlement, there will be no addition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the applicant would be able to indicate the duty paid by him in the prescribed manner at least from the date of obtaining the ECC Code, along with production and clearance as desired by him. Such returns can be taken cognizance of for the purpose of Section 32E(1) of the Central Excise Act, 1944 to allow filing settlement application. 7. On a careful reading of the aforesaid paragraphs we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provision reads as under :- 32E. Application for settlement of cases. - (1) An assessee may, at any stage of a case relating to him make an application in such form and in such manner as may be prescribed and containing a full and true disclosure of his duty liability (which has not been disclosed before the Central 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 su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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