9911796707
TMI Blog2022 (5) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... by, it had been observed, that as per the implications of Section 83 of the Finance Act, 1994, and as an effect of abatement under Section 32F (6), the proceedings are to be relegated back to be decided by the Adjudicating Authority. The Adjudicating Authority, who has been conferred with the power to decide the case, exercises its power and procedure of adjudication under Section 11-A of the Act, which itself is a self inbuilt mechanism, where a case of the petitioner has to be decided as per the procedure contemplated under Section 11-A. This Court is of the view that there cannot be a revival of an abated proceeding, which had been abated by operation of law, by giving a judicial verdict to revive abated proceedings, before the Settle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Chapter-V of the Central Excise Act, 1944. The process of settlement of a dispute; is contained under the provisions contained under Chapter V. The procedure prescribed on receipt of an application under Section 32E, is regulated by the procedure prescribed under Section 32F and the implications thereof of Sub-section (6) of Section 32F, would be, that if the reference of the dispute, which has been made to be decided by the Settlement Commission under Section 32 of the Act, if that has not been decided within the time stipulated under Sub-section (6) of Section 32F, the proceedings thereof referred to before the Settlement Commission, would automatically abate and as a consequence of that abatement, the proceedings would revive back t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udicate upon the issue referred to or sought to be referred to by the petitioner, by an order dated 5th March, 2020, passed by this Court, admittedly, it stood abated and consequent to which, the impugned order of 2nd March, 2022, has been passed, whereby, it had been observed, that as per the implications of Section 83 of the Finance Act, 1994, and as an effect of abatement under Section 32F (6), the proceedings are to be relegated back to be decided by the Adjudicating Authority. The Adjudicating Authority, who has been conferred with the power to decide the case, exercises its power and procedure of adjudication under Section 11-A of the Act, which itself is a self inbuilt mechanism, where a case of the petitioner has to be decided as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve out an exception for him to permit him to avail his recourses before the Settlement Commission by overriding the effect of the abatement, as a consequence of the legal implications of Sub- section (6) of Section 32F. In fact, if any punitive or consequential action is taken by the Adjudicating Authority, it is not that under the Act, the petitioner is left remediless, because after the decision is taken by the Adjudicating Authority, his right of Appeal and Second Appeal is still protected under the Statute itself. 8. Hence, in the light of the aforesaid reasons, so far as the order by way of show cause dated 2nd March, 2022 is concerned, as passed by the Superintendent, in fact, it is left open for the petitioner to get adjudicated a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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