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2017 (5) TMI 147

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..... l of remedies available under the Act - The Settlement Commission in this case has recorded certain findings about clandestine removal of goods and thought fit to still accept the application for settlement, by imposing certain conditions. The scope of the jurisdiction to interfere with those conditions or to set aside the order on the ground of violation of natural justice, is extremely limited and we do not find the case on hand fit enough to undertake that exercise - petition dismissed - decided against petitioner. - Writ Petition No.13822 of 2017 - - - Dated:- 20-4-2017 - SRI V.RAMASUBRAMANIAN AND Ms J.UMA DEVI, JJ. For The Petitioner : Mr. Anup Koushik Karavadi For The Respondent : Dr. N.Uma Shankar,Junior Standing Counse .....

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..... n 32E of the Central Excise Act, 1944. This application was accepted by the Settlement Commission and the Settlement Commission permitted the settlement of the case subject to the following conditions: 7.1. In the light of the above, the Bench settles the case under the Central Excise Act, 1944 on the following terms and conditions: a) The additional amount of Central Excise Duty is settled at ₹ 41,36,655/- (Rupees Forty one lakhs thirty six thousands six hundred and fifty five only) under the Central Excise Act, 1944. An amount of ₹ 40,69,128/- having already been paid, the applicant is liable to pay the balance of ₹ 67,528/- (Rupees Sixty Seven Thousands Five hundred and twenty eight only). b) The jurisdictional Co .....

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..... gned order has been passed on the basis of the report of the Jurisdictional Commissioner dated 21-5-2015 and that the copy of the said report was not furnished to the petitioner, resulting in a violation of the principles of natural justice. 7. But we are not impressed with the above contention. It is true that paragraph-3.1 of the impugned order speaks about the report of the Jurisdictional Commissioner. But paragraph-4 narrates what happened in the course of hearing of the petition before the Settlement Commission and paragraph-5.1 deals with the contentions. All the contentions raised by the petitioner, virtually challenge the report of the Jurisdictional Commissioner. 8. In any case, the findings recorded by the Commission from pa .....

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