The conferment, on the Settlement Commission, of the “powers of ...

Settlement Commission's Powers Don't Make It an Adjudicating Authority in Tax Matters.

November 20, 2019

Case Laws     Central Excise     HC

The conferment, on the Settlement Commission, of the “powers of a Customs officer”, or the “powers of the Central Excise Officer” would not, ipso facto, result in the Settlement Commission metamorphosing into an adjudicating authority. - The Settlement Commission does not, by the conferment of such power, become a parallel adjudicating authority, adjudicating the Show Cause Notice

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