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TMI Blog2019 (7) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Settlement Commission, the orders passed by the Settlement Commission is final as per Section 127J of the Customs Act, 1962. The present appeal has no merits and it is liable to be dismissed - We express our anguish on the Revenue Departments of the Central Government in filing such petitions before the High Court, without really examining the merit and worth of their petitions before hand - On the other hand, the recent litigation policies issued to such Revenue Departments, compels the Revenue Departments to withdraw the cases where the Revenue stakes are less than ₹ 50 Lakhs and such circulars have been issued from time to time earlier also to reduce the burden of the Courts by withdrawal of such cases, even if they have s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded that the violations alleged in the show cause notice were beyond the scope of audit. Even admitting the said contention of the Department, it is seen that the audit department did not find any defect in the records kept by the duty free shop. In the given situation, the irresistible conclusion that could be arrived at was that there was no evidence to prove the allegation with regard to 3004 cash bills under dispute and there was also no evidence to indicate that there was any departure from the regulations warranting demand of duty in respect of such sales. 17. It was only under the said circumstances, the eighth respondent, namely, Settlement Commission, vide the order impugned held the total liability of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to place their respective case before the Settlement Commission. The reason behind the creation of Settlement Commission is to give a quietus to the dispute between the two parties viz., Revenue and the Assessee. Without any allegation of fraud played by any party upon such authority viz., the Settlement Commission, the orders passed by the Settlement Commission is final as per Section 127J of the Customs Act, 1962. 3. We have recently dealt with this provision in the judgment dated 25.06.2019 in C.M.A.No.2359 of 2018 (M/s.Supreme Petrochem Limited -Vs- The Commissioner of Central Tax and Central Excise), in which this Court has observed as follows. 13. We are of the considered opinion that the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,1944, or the Cenvat Credit Rules made thereunder). 15. If what the learned counsel for the Assessee contended was to be allowed as claimed, the very purpose of settlement of dispute, in which the Assessee succeeded in not allowing the authorities to arrive at any adverse findings of fact as the Settlement Commission was approached at the initial stage of Show Cause Notice itself and also got immunities from penalty and prosecution and all thus would be defeated, will undo what was achieved for settling the dispute between both the parties, by invoking Chapter XIV of the Customs Act,1962, for settlement of the dispute. 16. The provision of Chapter XIV-A of the Customs Act,1962, providing for settlement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , which is, accordingly, rejected. 5. Learned counsel appearing for the appellant Revenue could not point out any such error in the order passed by the Settlement Commission or the order passed by the learned Single Judge. 6. Having heard both the learned counsel, we find that the present appeal has no merits and it is liable to be dismissed. We express our anguish on the Revenue Departments of the Central Government in filing such petitions before the High Court, without really examining the merit and worth of their petitions before hand. On the other hand, the recent litigation policies issued to such Revenue Departments, compels the Revenue Departments to withdraw the cases where the Revenue stakes are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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