2017 (4) TMI 1203

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in its reply to the show cause and in its approach to the Settlement Commission. The department has also proceeded on such basis. The Settlement Commission has passed the impugned order on such basis - it would be appropriate to set aside the order of the Settlement Commission impugned herein. The matter is remanded to the Settlement Commission to be decided afresh - appeal allowed by way of reman .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iated against the first petitioner on the ostensible ground that the first petitioner did not have a pre-existing permission for sale in the domestic market. The first petitioner had replied to the show cause notice taking a particular stand. The first petitioner had, thereafter, approached the Settlement Commission on the basis of such stand. Learned advocate for the petitioners submits that, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re-agitate its claim before the Settlement Commission, in view of the settled position of law. That would necessarily mean the first petitioner should be allowed to recompute and to proceed afresh thereon. Learned advocate for the petitioners in support of its contention that, the first petitioner is not liable as held by the Settlement Commission relies upon 2002 (143) E.L.T. 521 (Del.) (Plastic .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... titled to a corresponding domestic sale in accordance with the two notifications. The issue is whether the first petitioner should have obtained prior permission to undertake the domestic sale or not for it to receive the exemption thereunder. Apparently, Plastic Processors (supra) and Satya Metals (supra) are of the view that, prior permissions are not required. The petitioner had proceeded on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to proceed in accordance with law in respect of the proceedings before it. This order of setting aside of the earlier order of the Settlement Commission will not prevent the Settlement Commission, to arrive at the same view as passed in the impugned order, in the event it is of the opinion that, it is required to do so. The issue of applicability of the two notifications and their scope and extent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X