2017 (7) TMI 240 - HC - Central Excise

Validity of order of Settlement Commission - Held that - the writ appeal is dismissed as withdrawn, with liberty to approach the Settlement Commission, with regard to the outstanding issues, albeit, in accordance with law - decided against appellant.

Summary

Issues:
Challenge to Settlement Commission's final order

Analysis:
The writ appeal was filed against a Single Judge's order dated 01.11.2016, which upheld the Settlement Commission's final order dated 22.09.2016. The appellant had received a Show Cause Notice regarding five aspects, as mentioned in the Settlement Commission's order. The appellant's counsel referred to a previous judgment of the Court dated 18.04.2017, in a different case, and expressed the intention to withdraw the appeal specifically concerning the Settlement Commission's order. The appellant sought permission to address the remaining outstanding issues before the Settlement Commission. Consequently, the writ appeal was dismissed as withdrawn, allowing the appellant to pursue the unresolved matters before the Settlement Commission within the confines of the law. The judgment concluded by stating that there would be no order regarding costs associated with the appeal.