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TMI Blog2015 (12) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... - It is well settled that the proceedings before the Settlement Commission are not adjudicatory but are by way of settlement. This Court does not sit in appeal over the settlement orders passed by the Settlement Commission. It is, therefore, not open to a party to make a grievance with regard to an adjudicatory process when the same is foreign to the proceedings before the Settlement Commission. - Decided against Revenue. - W.P.(C) 9783/2015 & CM No.23515/2015 (stay) - - - Dated:- 16-10-2015 - Mr Badar Durrez Ahmed And Mr Sanjeev Sachdeva, JJ For the Petitioners : Mr Satish Aggarwala, Advocate for petitioners. For the Respondents : Mr Piyush Kumar, Advocate. JUDGMENT Badar Durrez Ahmed, J 1. This writ petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Section 125, has been accepted and discharged by the applicant. This computation of quantum of duty has not been disputed by the Revenue. The Bench observes that the applicant has made true and full disclosure of their duty liability and cooperated in the proceedings before the Commission. They have also deposited entire amount of duty demanded in the SCN. 16. So far as role of co-applicant 1 and 2 is concerned, it is clear from the investigations that the imported goods belonged to them and that they used the IE code of the applicant to import goods contrary to the provisions of the Act. The act of undervaluing the goods has also been accepted by them. Undervaluation is a conscious exercise and their culpability is thereby esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r as applicable in so far as this case is concerned. 18. The above immunities to the applicant is granted under Section 127H(I) of the Act. Their attention is also drawn to the provisions of sub-section (2) and (3) of Section 127H ibid. 19. This order shall be void and immunities withdrawn if the Bench finds, at any time, that the applicants had concealed any particular, material to the settlement or had given false evidence or had obtained this order by fraud or mis-representation of facts. 20. A copy of this order is given to the applicant herein and to the jurisdictional Commissioner for their use in the implementation of the order. No one should use this order in any other manner or for any other purpose without the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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