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TMI Blog2017 (8) TMI 1089X X X X Extracts X X X X X X X X Extracts X X X X ..... on 04.10.2016. Thereafter the Settlement Commission merely permitted both sides to exchange documents. The order dated 04.10.2016 does not envisage any further hearing, nor admittedly the petitioners in any of the further correspondences pleaded before the Settlement Commission that further personal hearing be granted. Subsection (6) of section 32F lays down the time limit for completion of the proceedings before the Settlement Commission and provides that failing completion of the proceedings within such time, the settlement proceedings shall abate and the adjudicating authority before whom the proceedings at the time of making application was pending, shall dispose of the case in accordance with the provisions of the Act as if no appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners have challenged an order of Settlement Commission dated 03.02.2017. Grievances of the petitioners are twofold. First is that the Settlement Commission did not grant hearing as envisaged under section 32F of the Central Excise Act, 1944 ('the Act' for short). The second grievance of the petitioners is that the Settlement Commission committed serious errors in law in not accepting the petitioners' contentions regarding the invoices relied upon. Many other similar legal issues according to the petitioners, were lost sight by the Settlement Commission. 2. In the context of nonhearing, counsel for the petitioners would point out that a hearing did take place before the Settlement Commission on 04.10.2016. Upon conclusion of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocuments to the department under communication dated 17.10.2016. The department filed its response before the Settlement Commission on 07.11.2016. The petitioners also filed a rejoinder statement before the Settlement Commission on 22.11.2016. Since the Settlement Commission required further response from the Revenue, the same was called and filed on 18.01.2017. The petitioners responded to the further reply of the Revenue on 23.01.2017. It was after exchange of such further documents and taking into consideration the entire material on record, the Settlement Commission passed further order on 03.02.2017. 5. Section 32F of the Act pertains to procedure on receipt of an application for settlement made under section 32E of the Act. After c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s undoubtedly provides for a personal hearing being granted to the applicant by the Settlement Commission. It was in this context that the Settlement Commission heard the representatives of both sides on 04.10.2016. Thereafter the Settlement Commission merely permitted both sides to exchange documents. The order dated 04.10.2016 does not envisage any further hearing, nor admittedly the petitioners in any of the further correspondences pleaded before the Settlement Commission that further personal hearing be granted. 7. Subsection (6) of section 32F lays down the time limit for completion of the proceedings before the Settlement Commission and provides that failing completion of the proceedings within such time, the settlement proceedings ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s irrespective of the reason for delay in disposing was not valid provision and thus vested the Settlement Commission with the powers to go into the reasons of such delay. This however would not mean that the proceedings before the Settlement Commission would be allowed to linger indefinitely on technical grounds. 8. At no stage, in the order dated 04.10.2016, the Settlement Commission gave an impression that there shall be further hearing after both sides produce additional documents as envisaged. As noted, in none of the further responses that the petitioners filed before the Settlement Commission or the department, any request was made that a fresh personal hearing be granted. All sides thus, understood the hearing of 04.10.2016 as a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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