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TMI BlogInsertion of new Chapter VX X X X Extracts X X X X X X X X Extracts X X X X ..... specified for the filing of such appeal or application for revision under; this Act and which has not been admitted, such appeal or revision shall not be deemed to be a proceeding pending with the meaning of this clause; (d) "Chairman" means the Chairman of the Settlement Commission; (e) "Commissioner (Investigation)" means an officer of the customs or a Central Excise Officer appointed as such Commissioner to conduct inquiry or Investigation for the purposes of this Chapter; (f) "Member" means a Member of the Settlement Commission and includes the Chairman and the Vice Chairman; (g) "Settlement Commission" means the Customs and Central Excise Settlement Commission constituted under section 32; and (h) "Vice-Chairman" means a Vice-Chairman of the Settlement Commission. 32. Customs and Central Excise Settlement Commission. (1) The Central Government shall, by notification in the Official Gazette, constitute a Commission to be called the Customs and Central Excise Settlement Commission for the settlement of cases under this Chapter XIVA of the Customs Act, 1962. (2) The Settlement Commission shall consist of a Chairman and as many Vice-Chairman and other Members as th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appears to the presiding officer that the case or matter is of such a nature that it ought to be heard of by a Bench consisting of three Members, the case or matter may be referred by the presiding officer of such Bench to the Chairman for transfer to such Bench as the Chairman may deem fit. (7) Notwithstanding anything contained in the foregoing provisions of this section, the Chairman may, for the disposal of any particular case, constitute a special Bench consisting of more than three Members. 8. Subject to the other provisions of this Chapter, the special Bench shall sit at a place to be fixed by the Chairman. 32B. Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances. (1) in the event of the occurrence of any vacancy in the office of the Chairman by reason of his death, resignation or otherwise, the Vice-Chairman or, as the case may be, such one of the Vice-Chairman as the Central Government may, by notification in the Official Gazette, authorise in this behalf, shall act as the Chairman until the date on which a new Chairman, appointed in accordance with the provisions of this Chapter to fill such vacancy, enters upon his office. (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the prescribed manner; (b) a show cause notice for recovery of duty issued by the Central Excise Officer has been received by the applicant; and (c) the additional amount of duty accepted by the applicant in his application exceeds two lakh rupees: Provided further that no application shall be entertained by the Settlement Commission under this sub-section in cases which are pending with the Appellate Tribunal or any Court: Provided also that no application under this sub-section shall be made for the interpretation the classification of excisable goods under the Central Excise Tariff Act, 1985. (2) Where any excisable goods, books of account, other documents have been seized under the provisions of this Act or rules made thereunder, the assessee shall not be entitled to make an application under sub-section (1), before the expiry of one hundred and eighty days from the date of the seizure. (3) Every application made under sub-section (1) shall be accompanied by such fees as may be prescribed. (4) An application made under sub-section (1) shall not be allowed to be withdrawn by the applicant. 32F. Procedure on receipt of an application under section 32E. (1) On r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Settlement Commission may direct that the amount which remains unpaid, together with simple interest at the rate of eighteen per cent. per annum or at the rate notified by the Central Board of Excise and Customs from time to time on the amount remaining unpaid, be recovered, as the sum due to Central Government by the Central Excise Officer having jurisdiction over the assessee in accordance with the provisions of section 11. (6) Where an application is allowed to be proceeded with under sub-section (1), the Settlement Commission may call for the relevant records from the Commissioner of Central Excise having jurisdiction and after examination of such records, if the Settlement Commission is of the opinion that any further inquiry or investigation in the matter is necessary, it may direct the Commissioner (Investigation) to make or cause to be made such further inquiry or investigation and furnish a report on the matters covered by the application and any other matter relating to the case. (7) After examination of the records and the report of the Commissioner of Central Excise received under sub-section (1), and the report, if any, of the Commissioner (Investigation) of the Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contained in any other provision of this Act, complete such proceedings at any time before the expiry of two years from the date of the receipt of communication that the settlement became void. 32G. Power of Settlement Commission to order provisional attachment to protect revenue. (1) Where, during the pendency of any proceeding before it; the Settlement Commission is of the opinion that for the purpose of protecting the interests of revenue it is necessary so to do, it may, by order, attach provisionally and property belonging to the applicant in the manner as may be prescribed. (2) Every provisional attachment made by the Settlement Commission under sub-section (1) shall cease to have effect from the date, the sums due to the Central Government for which such attachment is made are discharged by the applicant and evidence to that effect is submitted to the Settlement Commission. 32H. Power of Settlement Commission to reopen completed proceedings. If the Settlement Commission is of the opinion (the reasons for such opinion to be recorded by it in writing) that, for the proper disposal of the case pending before it, it is necessary or expedient to reopen any proceeding c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf, and on payment of the prescribed fee by such person, furnish him with a certified copy of any such report or part thereof relevant for the purpose. 32K. Power of Settlement Commission to grant immunity from prosecution and penalty. (1) The Settlement Commission may, if it is satisfied that any person who made the application for settlement under section 32E has co-operated with the Settlement Commission in the proceedings before it and has made a full and true disclosure of his duty liability, grant to such person, subject to such conditions as it may think fit to impose, immunity from prosecution for any offence under this Act or under the Indian Penal Code or under any other Central Act for the time being in force and also either wholly or in part from the imposition of any penalty, fine and interest under this Act, with respect to the case covered by the settlement: Provided that no such immunity shall be granted by the Settlement Commission in cases where the proceedings for the prosecution for any such offence have been instituted before the date of receipt of the application under section 32E. (2) An immunity granted to a person under sub-section (1) shall stand w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise Officer of the order of the Settlement Commission sending the case back to the Central Excise Officer shall be excluded. 32-M. Order of settlement to be conclusive. Every order of settlement passed under sub-section (7) of section 32F shall be conclusive as to the matters stated therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force. 32N. Recovery of sums due under order of settlement. Any sum specified in an order of settlement passed under sub-section (7) of section 32F may, subject to such conditions if any, as may be specified therein, be recovered, and any penalty for default in making payment of such sum may be imposed and recovered as sums due to the Central Government in accordance with the provisions under section 11 by the Central Excise Officer having jurisdiction over the person who made the application for settlement under section 32E. 32-O. Bar on subsequent application for settlement in certain cases. Where- (i) an order of settlement passed under sub-section (7) of section 32F provides for the imposition of a pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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