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TMI Blog2015 (9) TMI 1140X X X X Extracts X X X X X X X X Extracts X X X X ..... acets of the matter, then, there is no obligation on the Commission to assist him. We are of the opinion that there is some substance in the contention of Mr. Jetly. However, if the matter cannot be resolved eventually with the assistance of the record available with the Petitioner and the Department and based on which the show cause notice was issued, then, the best course was to relegate the matter to the Adjudicating Authority so as to adjudicate the show cause notice in accordance with law. - petitioner is also agreeable to the Revenue retaining a sum of 17,61,172/¬ towards duty but without prejudice to the rights and contentions of both sides. - Decided in favour of appellants. X X X X Extracts X X X X X X X X Extracts X X X X ..... r coupled with the comments on the worksheet which have been entertained and after the conclusion of hearing. This records a specific stand of the revenue. Further, the Revenue contends that the valuation done by it, is not very high in comparison with the value available for similarly seized goods. In that regard our attention is invited to paragraphs 13 and 14 of the Show Cause Notice and it is urged that the Revenue could not obtain any material so as to determine the value for similarly seized goods. Thus, it does not have any material for comparative analysis. Mr. Kantawala submits that if the petitioner was cooperating and the Settlement Commission was inclined to conclude the proceedings expeditiously, then, interest of justice and f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to submit original invoices, but the original invoices were not submitted. The differential duty was, thus, worked out without any documents. The petitioner's worksheet was rejected for want of supporting documents and the Commission relied upon paragraph 14 of the Show Cause Notice. 5. We are of the opinion that the Revenue was keen on supporting the allegation and based on which the show cause notice came to be issued. Whereas the applicant petitioner before us was not ready and willing to accept the same. If there was no settlement possible, then, the Commission should have relegated the petitioner to adjudication. The petitioner made the choice and if it does not want any settlement by application of mind by an independent co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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