2017 (11) TMI 1011

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ner. Ms. P.S. Cardozo with Shri Vipul Bajpayee, for the Respondent. ORDER Per Court : The petitioner assailed the order passed by the Settlement Commissioner thereby rejecting the application for settlement. 2. The learned counsel for the petitioner states that the petitioner received the order-in-original on 17-3-2016 at 4.30 pm. Prior to that, the petitioner had already filed an applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2014 (299) E.L.T. 292 (Bom.). According to the learned counsel, even the facts and record substantiate the contentions of the petitioner. The letter dated 18-3-2016 written by the petitioner to the Commissioner of the Service Tax, so also the reply of the Revenue before the Settlement Commissioner, leave no room of doubt that the application was filed prior to the receipt of the order of adjudica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... -3-2016 at its face value. No sanctity can be attached to said letter. It would not be possible for this Court in its writ jurisdiction to embark upon an enquiry as to the time the petitioner received order-in-original and the filing of application for  settlement. 7. Considering the aforesaid factual matrix, we are not inclined to entertain the writ petition. The writ petition as such .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X