TMI Blog2010 (8) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... ies. 2. The present writ petition has been filed in relation to a proceeding taken by the petitioner before the Central Excise Settlement Commission. It was in relation to a Cenvat credit which has been taken by the petitioner admittedly on the basis of such documents which were not bona fide and had a character of being fraudulent documents. The case of the petitioner is that they did not know ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... because Section 11AC of the Central Excise Act, 1944 provides for something different than what the department wanted. Learned counsel for the respondent submitted that it was the case where the petitioner went before the Commission where there could be a settlement and no adjudication; therefore the Settlement Commission is not liable to be challenged. The order of Commission was not on the basi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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