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TMI Blog2018 (2) TMI 1317X X X X Extracts X X X X X X X X Extracts X X X X ..... . P. Srinivas ORDER Heard Mr.T.Ramesh the learned counsel appearing for petitioner and Mr.A.P.Srinivas, the learned Senior Standing Counsel for the respondents. 2. The petitioner has filed this Writ Petition, challenging the order passed by the first respondent/Customs and Central Excise Settlement Commission (for short, Settlement Commission) rejecting the petitioner's application for sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the show cause notice. The Settlement Commission, while rejecting the application, by the impugned order, did not allow the application to be proceeded with, in terms of Section 32 F (1) of the Act, as the petitioner did not satisfy the condition in Clause (a) of Section 32 E (1) (a). The said condition being that, the applicant should have filed returns, showing production, clearance and Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ship deed. In response to the said report, the Superintendent of Central Excise, by a reply, dated 08.12.2000, stated as follows:- "Please refer to your letter, dated 30.03.1999, submitted along with the application for R.T. It is noticed that you have taken out the licence No.5/99, dated 05.04.1999 to do the processing of dyeing of blended yarn and 100% polyster yarn apart from the job works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year, so, they did not file 173 B during that period, and in future, they will commence processing of blended yearn and they will file 173 B return. The petitioner specifically mentioned that they are doing job work, i.e., 100% polyester yarn to M/s Kousalya Thread Mills, Tiruppur, under Rule 57 F (4) transactions and apart from that, they are doing job work of Bleaching and Dyeing for the knitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctivity done by the petitioner. Hence, I am of the view that the application ought to have been entertained by the Settlement Commission and matter could have been examined on merits, especially, when the petitioner admitted the entire duty liability. 6. Thus, for the above reasons, the Writ Petition is allowed, the impugned order is set aside and the matter is remanded to the first respondent/ C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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