ROHIT FERRO TECH. LTD. Vs. SETTLEMENT COMMISSION

JUDGEMENT

(1.) In this case four show cause notices were dealt with by the Settlement Commission at an earlier point of time. This case arises out of an application made by the writ petitioner under Sec. 32E of the Central Excise Act, 1944 with regard to the fifth show cause notice. It appears that the Settlement Commission in its order dated 28th March 2014 has not made a correct interpretation of Sec. 32 -O(i) of the Central Excise Act, which is reproduced below:

(2.) The Commission has no doubt held in paragraph 24 of its order that a penalty of Rs. 5 lakhs was imposed on M/s. Rohit Ferro Tech Limited.

(3.) But it failed to appreciate that this did not prevent Rohit Ferro Tech Limited from approaching the Settlement Commission in a second case unless the penalty was inflicted on them, on their making a Sec. 32E application for settlement and that the ground of imposition of that penalty was concealment of particulars of duty liability.