2017 (2) TMI 771

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..... ef - Non-compliance of the directions of the Settlement Commission by the officer to whom directions of the Commission was directed appears to have dictated this appeal before us. Such switching of jurisdictions is not in conformity with judicial propriety - application for COD dismissed. - E/86853/2016 - A/85364/17/EB, M/85365-85366/17/EB - Dated:- 16-1-2017 - Shri Ramesh Nair, Member (Judicia .....

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..... tity. Penalty of ₹ 10,00,000/- was imposed on Shri Akash Aggarwal. Both the assessee and the appellant had filed appeals before the Tribunal but had opted to withdraw the appeals and approach the Settlement Commission in accordance with the law then prevailing. 2. The Settlement Commission remitted the matter back to the original authority and writ petition challenging this disposal was d .....

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..... elay of 6324 days from date of communication of impugned order and 4499 days from order of restoration of appeal (before the withdrawal of the appeal to pursue other remedies) is sought to be condoned. 4. We have heard Learned Counsel for appellant and Learned Authorized Representative. Learned Counsel has placed before us the order of the Tribunal in the application, for condonation of delay a .....

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