9911796707
TMI Blog2015 (3) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... proached the Settlement Commission, the appropriate course of action by the Commissioner is to wait for the decision of the Settlement Commission or the decision of the adjudication proceedings if the Settlement Commission has rejected the application. Therefore, we consider that the adjudication order is premature - In the result, the impugned order is set aside and the matter is remanded to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (274) ELT 561(Tri. Mumbai)] has taken the view as reflected in paragraphs 7 and 7.1, which are reproduced for better appreciation. 7. After considering the several submissions made by both the sides, we find that in the case of M/s. CPCL there were allegation of suppression/undervaluation in the show-cause notice which had not been adjudicated at any stage. In fact, before the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch credit was denied, it will be apparently against the very basis and spirit of settlement ordered by the Commission. In other words, a person against whom a show-cause notice was issued was granted immunity whereas the buyer of goods who availed credit is sought to be penalized. This, apparently, is untenable. 7.1 We have seen that in case of Bosch Chassis Systems India Ltd. (supra) whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atter has to be adjudicated by considering the order of the Settlement Commission and whether in such circumstances credit can be taken or not. If the Settlement Commission rejects the application for whatever reason, obviously the adjudication has to follow and based on the conclusions in the adjudication, the matter will have to be decided. Therefore, in our opinion, when the service provider ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
