SYSSOFT INFOTECH INDIA PVT. LTD. Vs. UNION OF INDIA
HIGH COURT OF BOMBAY
Syssoft Infotech India Pvt. Ltd.
UNION OF INDIA
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(1.) The petitioner assailed the order passed by the Settlement Commissioner thereby rejecting the application for settlement.
(2.) The learned counsel for the petitioner states that the petitioner received the order-in-original on 17-3-2016 at 4.30 pm. Prior to that, the petitioner had already filed an application for settlement. The learned counsel submits that Section 32E(1) of the Central Excise Act, 1944 clearly lays down that the application for settlement has to be made prior to adjudication. The petitioner at no material point of time had received the order of adjudication prior to the application for settlement being filed. The finding in the impugned order that the application has to be filed one day prior to the service of the order is erroneous. The statute does not lay down that the application for settlement has to be filed at least a day prior to the order. It only requires an application to be filed before the receipt of the order of adjudication. The learned counsel relies on the judgment of the Division Bench of this Court in case of Vishnu Steels v. Union of India, reported in 2014 (299) E.L.T. 292 (Bom.). According to the learned counsel, even the facts and record substantiate the contentions of the petitioner. The letter dated 18-3-2016 written by the petitioner to the Commissioner of the Service Tax, so also the reply of the Revenue before the Settlement Commissioner, leave no room of doubt that the application was filed prior to the receipt of the order of adjudication.
(3.) The learned counsel for the respondent supports the impugned order.;
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