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2018 (1) TMI 51

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..... s any further order of not allowing the proceedings to proceed further. Period of 14 days was over. Long after that the petitioners approached this Court - If the Commission desired to hear the petitioners further on the question of maintainability, it was open for the Commission to do so only upto a period of 14 days after issuance of notice - petition disposed off. - Special Civil Application N .....

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..... y will be granted to you in due course. 2. Admitted facts are that the petitioners had applied for settlement of case by filing an application on 9.2.2017 in terms of provisions contained in section 32E of Central Excise Act. The Settlement Commission had to issue notice within seven days, if he desired to not allow the proceedings to proceed further. Such notice was issued on 15.2.2017. The .....

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..... r the petitioners further on the question of maintainability, it was open for the Commission to do so only upto a period of 14 days after issuance of notice. Thereafter the stage of deeming fiction would kick in. If the order of 27.2.2017 was meant to be final rejection of the proceedings, there was no purpose for issuing notice for further hearing. Looked from any angle, the petitioners have cros .....

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