TMI Blog2015 (12) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- There were many other similarly situated persons who had also filed their writ petitions as in their cases also, the Settlement Commission had rejected the applications. All these writ petitions are decided by the impugned judgment rendered by the High Court of Bombay. The High Court has, after straightening certain aspects of law, remitted the cases back to the Settlement Commission for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad imported certain raw material and availed the benefit of an exemption Notification and did not pay the import duty as it was stated that it would be utilising the said raw material for manufacture of particular goods and then exporting the same back. However, instead of utilising the said raw material itself for the manufacture of the goods, the respondent sold the said raw material in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of Bombay. The High Court has, after straightening certain aspects of law, remitted the cases back to the Settlement Commission for fresh decision in accordance with the legal position explained by the High Court. Mr. Sanghi, learned senior counsel appearing for the Revenue, informs that other writ petitioners whose petitions were decided along with the petition of the respondent have approa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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