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Central Excise - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Validity of order passed by Settlement Commission - Unless the ...

Case Laws     Central Excise

December 1, 2022

Validity of order passed by Settlement Commission - Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the matter. The Settlement Commission is, necessarily, then required to remit the matter to the concerned statutory authority - in this case, the petitioners have got practically no benefit in approaching the Settlement Commission, as the quantum of liability which was indicated in the aforementioned show cause notice(s) is practically what has been the thrust on them via impugned orders. - HC

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