QUALIMAX ELECTRONICS PVT LTD Vs. UOI

JUDGEMENT

(1.) The petitioners in this group of four writ petitions are aggrieved by the communication dated 04.05.2010 received from the Customs and Central Excise Settlement Commission (hereinafter referred to as the Settlement Commission), whereby they were informed of the rejection of their settlement applications filed under Section 32E of the Central Excise Act, 1944 (hereinafter referred to as the said Act). The order of the Settlement Commission, which was communicated to the petitioners was as follows:-

(2.) Section 32E, to the extent relevant, is as under:-

(3.) The common question which calls for a decision in these writ petitions is whether the "case" of the petitioners had been "adjudicated" prior to the filing of their settlement applications under Section 32E of the said Act. Normally, such a question would appear to require a straightforward determination of the factual position. However, in these writ petitions, it so happens that the order-in-original passed by the adjudicating authority was dated 24.12.2009 though it was received by the petitioners after 08.01.2010, which was the date on which the petitioners had filed their settlement applications under Section 32E of the said Act.