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TMI Blog2016 (10) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... ivity done by it, does not amount to manufacture. In fact, it was on an assumption that assuming the activity is not manufacture, what would be the duty liability. Therefore, the direction issued to the Revenue by the Settlement Commission at best could be considered, as an information, the Commission wanted to know with regard to the impact of duty assuming that the activity done by the petitioner, did not amount to manufacture. The decision in the case of Singhvi Reconditioners Pvt., Ltd., vs. UOI [2010 (2) TMI 6 - SUPREME COURT] followed where it was held that the assessee having opted to get their customs duty liability settled by the Settlement Commission cannot be permitted to dissect the Settlement Commission's order with a view t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kers, conducted investigation and issued show cause notice demanding duty of ₹ 5,16,08,561/-, on the ground that the petitioner has actually engaged in the manufacture of leather goods for export and home clearances for themselves and also for their sister trade units; they were clearing their goods manufactured by them to the Domestic Tariff Area without payment of Central Excise Duty either directly or to the warehouse from where the same were subsequently sold in domestic market in the name of different trading entities; they camouflaged the entire transaction, as if the trading units, got the entire leather goods manufactured through independent job workers during the period from April 2001 to March 2006. On receipt of the show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, has settled the case. 6. The learned counsel for the petitioner would submit that by approaching the Settlement Commission, the applicant has been pushed to a position worse off, than he would be, if he had contested the show cause notice. However, the learned counsel during the course of argument, restricted his contentions only to one aspect and therefore, this Court has to test the correctness of the order only on such aspect, as according to the learned counsel for the petitioner, the matter has to be remanded to the respondent for fresh consideration. 7. The contention raised by the learned counsel for the petitioner stems out of the observations made by the Settlement Commission in paragraph 25 of the order, which reads ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture. On a reading of the order passed by the Settlement Commission, in its entirety, it is evidently clear that the Settlement Commission did not accept the case of the petitioner. Therefore, the petitioner cannot rest his case upon the observations made in paragraph 25 of the impugned order. Furthermore, when the Revenue responded to the direction of the Settlement Commission and the Assistant Commissioner of Central Excise, Puducherry, submitted a report dated 22.02.2008, the Department reiterated that the application does not merit admission, the applicant who was not an assessee, has not filed returns during the material period and the process of designing, cutting etc., would amount to manufacture and prayed that the entire amount dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Settlement Commission could be interfered with only if the said order is found to be contrary to any statutory provisions of the Act. 12. So far the findings of the fact recorded by the Commission or questions of fact are concerned, the same is not opened for examination either by the High Court or by the Hon'ble Supreme Court. Challenge to the order of the Settlement Commission on those grounds was rejected by the Court in the case of Commissioner of Customs (Imports) vs. Rohan Anirudha Seolekar reported in 2013 (288) ELT 353I. 13. In Singhvi Reconditioners Pvt., Ltd., vs. UOI reported in 2010 (251) ELT 3 (SC), the Hon'ble Supreme Court pointed out that the assessee having opted to get their customs duty liabilit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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