9911796707
TMI Blog2015 (10) TMI 1284X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition challenges the order passed by the Settlement Commission dated 11th November, 2014. 2) It is common ground that an application for settlement was filed on 6th January, 2014 before the Settlement Commission. It was made over to the Settlement Commission's Additional Bench. The application is traceable to section 127B of the Customs Act, 1962. That sought settlement of a dispute arisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hing copies of documents, based on which the Revenue demanded the differential duty. In the absence thereof, the Petitioner would not have been able to proceed with the matter. True it is that some adjournments were sought for that purpose, but the intent was never to delay, leave alone procrastinate the matter indefinitely. In these circumstances, for the breach of principles of natural justice, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the Commission was justified in holding that if the application has been filed on 6th January, 2014 and earlier hearings were fixed on 17th June, 2014, 14th August, 2014, 9th September, 2014 and 7th October, 2014, then, the Petitioner/Applicant should have bothered to remain present at the last hearing held in November, 2014. The absence of the Petitioner, without any reasonable and justifiab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is in the facts and circumstances peculiar to this case and to give a final opportunity to an individual that we allow this Petition, set aside the impugned order and direct that the documents sought by the Petitioner shall be allowed to be inspected and copies furnished to him by the Revenue on or before 7th September, 2015. If he remains present in the office of the competent officer and co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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