METAL RECLYING IND Vs. UNION OF INDIA

JUDGEMENT

(1.) Heard rival parties.

(2.) Rule. Rule returnable forthwith. Heard finally by consent of the parties.

(3.) This petition is directed against the order passed by the Settlement Commission dated July 22, 2005 remitting the proceedings back to the Commissioner of Central Excise & Customs, Surat I for decision in terms of sub-section (1) of Sec. 32L of the Central Excise Act, 1944 read with sub section (1) of Sec. 127-1 of the Customs Act, 1962 with direction to dispose it in accordance with the provisions of the aforesaid Acts as if no application u/s. 32E of the Central Excise Act or Sec. 127B of the Customs Act had been made.