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TMI Blog2016 (10) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... rd and adjudicated it in accordance with law. The very purpose was to provide an opportunity to parties like the petitioner to come clean by readily accepting the calculations and computation. Precisely, that has been done and there is no challenge to the order of the Settlement Commission on merits. The findings that the disclosures are honest and yet there is suppression and mis-declaration of facts cannot be reconciled. We, therefore, delete that part of the order. The petitioner will not derive any benefit in the form of refund of duty, interest and penalty already paid under the order of the Settlement Commission. - Decided in favour of petitioner - Writ Petition No. 8072 of 2015 - - - Dated:- 26-9-2016 - S. C. Dharmadhikari And B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner was found to have not disclosed the value of dies/fixtures in the declared value of parts/components. This resulted in short payment of the Central Excise Duty. It is in these circumstances that the remark was inserted and it does not cause any prejudice and therefore, it should not be deleted. 6) The petitioner approached the Settlement Commission. The application for settlement was admitted and a report of the Revenue was called for. The petitioner pointed out that it contains the details of value of dies/fixtures supplied by M/s. Tata Motors Limited. The petitioner/applicant was not amortizing the same in the value of goods/sub-assemblies being cleared on payment of duty and therefore, it was not being reflected in the mont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g auto parts/components for M/s. Tata Motors Limited, where dies/fixtures were being supplied by M/s. Tata Motors Limited. They were, therefore, aware about inclusion of value of such dies/fixtures in the value of parts/components manufatured. 7) We do not think that in the given facts and circumstances, there was any need to record a finding that there is a suppression and mis-declaration of facts with intent to evade duty. The Settlement Commission, in this case, took the application for settlement on record and adjudicated it in accordance with law. The very purpose was to provide an opportunity to parties like the petitioner to come clean by readily accepting the calculations and computation. Precisely, that has been done and there i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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