9911796707
TMI Blog2011 (2) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... ers. 2. The facts of the case as appearing in the petition are that the petitioner, a registered partnership firm, is engaged in the business of paints. The Directorate General of Central Excise (Intelligence), Ahmedabad issued a show-cause notice dated 21st June, 2006 alleging short payment of excise duty to the extent of ₹ 51,76,676/- on clandestine clearances. The petitioner No.1 instead of entering into protracted litigation, voluntarily and in good faith made an application for settlement before the Settlement Commission on 15th May, 2007 under the provisions of section 32E of the Central Excise Act, 1944 (the Act). Between 22nd December, 2004 to 2nd June, 2007, the petitioner paid the entire duty amount of ₹ 51,76,676/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aring the petitioners and considering the submissions advanced on behalf of the petitioners, confirmed its earlier view that the extent of waiver from penalty had been rightly determined in the present case keeping in view the relevant facts and statutory provisions while laying down the terms of settlement vide admission-cumfinal order dated 08th October, 2007. The Commission was accordingly of the view that no modification in any of the terms of the settlement application already disposed of was called for. 4. Being aggrieved, the petitioners again approached this Court by way of writ petition being Special Civil Application No. 3510 of 2010 which came to be disposed of vide order dated 15th April, 2010 in the following terms:- 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igned by the Settlement Commission for deviating from the normal practice of levying the penalty and fine and as there was no discussion or reason or justification, the same was required to be set aside. However, despite the aforesaid observation passed by this Court while remanding the matter, the Settlement Commission has not assigned any reasons for deviating from the normal practice of levying penalty and fine and that there is no discussion or reason or justification in respect of the same in the order dated 31st December, 2009 passed by it. Inviting attention to the provisions of section 11AC of the Act, it is submitted that even if the petitioners had chosen to avail of the adjudicating process, at best, penalty equal to the duty lev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grieved, the petitioners moved a petition before this Court being Special Civil Application No.3510 of 2010 which came to be withdrawn unconditionally by the petitioners with a view to file appropriate application before the Settlement Commission. After withdrawing the petition, the petitioners again filed an application before the Settlement Commission seeking modification/rectification of the earlier order passed by it. As can be seen from the impugned order dated 6th September, 2010 passed by the Settlement Commission, the Commission after considering the submissions made by the respective parties was of the view that the petitioners were seeking redetermination of the extent of immunity extended to them by the Commission in terms of pow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arsh penalty. 9. A perusal of the order dated 31st December, 2009 passed by the Settlement Commission shows that the Settlement Commission has discussed the various decisions on which reliance had been placed upon by the petitioners in detail and has distinguished the same, holding that the facts of the said cases would not be applicable to the facts of the present case. The Commission thereafter, in paragraph 16 of the said order, has given reasons as to why no case was made out for levying lesser amount of penalty. In the circumstances, even if the submissions advanced by the learned advocate for the petitioners were to be accepted, namely that the decisions cited on behalf of the petitioners have not been considered in their true pers ..... X X X X Extracts X X X X X X X X Extracts X X X X
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