In exercise of power conferred on me by clause 10 of the Customs and Central Excise Settlement Commission Procedure 1999, I hereby direct that subject to any special orders, all settlement applications made under sub-section (1) section 32E of Central Excise Act or sub-section (1) of section 127B of the Customs Act, by the application falling within the jurisdiction of the Commissioners with headquarters located in the States specified in column 3, shall be processed and disposed of by the Benches specified in column 2.

For this order, the ordinary jurisdiction of a Bench will be determined not by the place of business or residence of the applicant but by the location of the headquarters of the Commissioner of Central Excise or Commissioner of Customs having jurisdiction over him.

In pursuance of the provisions contained in the Finance Act, 1998, an Additional Bench of the Customs and Central Excise Settlement Commission has been set up by the Government of Mumbai. The Additional Bench at Mumbai would be operational with immediate effect. The office of the Additional bench at Mumbai is located at the following address :

The Customs & Central Excise Settlement Commission is designed to provide a balance, quick and final resolution of tax disputes with a view to avoid length litigation. All those who are eligible to avail the services of the Settlement Commission may send their applications to the Customs and Central Excise Settlement Commission, Additional Bench at Mumbai in accordance with the provisions of the Rules contained in Notification No. 55/99-C.E. (N.T.), dated 22nd October, 1999 in respect of Central Excise disputes and in accordance with the provisions of the rules contained in Notification No. 59/99-Cus. (N.T.), dated 22nd October, 1999 in respect of Custom disputes. Copies of the above notifications along with the prescribed form of application for settlement of cases are annexed to the Public Notice at Annexure I & II.

Members of the trade and Industry are requested to avail service of the Customs 7 Central Excise Settlement Commission for settlement of long pending disputes.

Attention of the trade is invited to Notification Nos. 40/99-CX. (N.T.) and 41/99-CX. (N.T.), both dated 9th June, 1999, constituting Settlement Commission for Settlement of cases under Customs Laws and Central Excise Laws as specified in Chapter XIVA of the Customs Act, 1962 (No. 52 of 1962) and Chapter V of the Central Excise Act, 1944 (Act No. 1 of 1944).

The Additional Bench at Mumbai is situated at the aforementioned address and has started functioning w.e.f. 1st November, 1999. This Bench has jurisdiction of Commissioners with headquarters located in the States of Maharashtra, Gujarat, Madhya Pradesh and Goa. The list of existing Commissioners of Central Excise and Commissioners of Customs is enclosed as Annexure 'A'. The jurisdiction is determined not by place of business or residence of the applicant by the location of the Headquarters of Commissioner of Central Excise or Commissioner of Customs having jurisdiction over such applicant.

In this connection, attention is also invited to Notification Nos. 55/99-C.E. (N.T.) and 59/99-Cus. (N.T.), both dated 22-10-1999, prescribing inter alia, the form of application for settlement of Excise cases under Section 32-E of Central Excise Act, 1944 [Form SC(E)-1] and Customs cases under Section 127B of Customs Act, 1962 [Form SC(C)-1], Verification, and Annexure thereto, which are to be filed in quintuplicate along with triplicate copy of the TR-6 Challan evidencing payment of application fee of Rs. 1000/- (Rupees One thousand only), to be deposited/credited under Heading "038-C.Excise" - Other Receipts - fees, fine, penalties etc., for Central Excise cases and Heading "037 - Customs" - Other Receipts - fees, fine, penalties etc., for Customs cases, in the bank as prescribed in the subject Notification(s).

It is emphasized that the "Annexure" to be appended to the Application form SC(E)-1/SC(C)-1, as the case may be, and the statement and other documents accompanying the said application should be submitted in a "sealed cover" to the "Designated Officer" in the Settlement Commission (Additional Bench - Mumbai), at the time of filing the application, to maintain secrecy.

All the Trade Associations are requested to bring the contents of this Public Notice to the notice of their Members, Manufacturers, Importers, Exporters, in particular, and the Trade in general.

(M. G. Venugopalan)
Commissioner (Investigation)
Settlement Commission, Mumbai