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TMI Blog2019 (7) TMI 1337X X X X Extracts X X X X X X X X Extracts X X X X ..... unter claim i.e. duty declared by petitioner vis-a-vis duty proposed by DRI, the Settlement Commission shall also consider the aspect of referring back the matter to the adjudicating authority in view of the provisions of Section 127-I of the Customs Act, 1962 and case law on the issue. The impugned order dated 31.7.2017, (Annexure P13), passed by the Customs, Central Excise and Service Tax Settlement Commission, is set aside with a direction to the Settlement Commission to decide the issue afresh in accordance with law. - CWP-19567-2017 (O&M) - - - Dated:- 8-7-2019 - MR JASWANT SINGH AND MR LALIT BATRA, JJ. For The Petitioner : Mr. Jagmohan Bansal, Advocate For The Respondent : Mr. Soura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er:- Learned counsel for the petitioner, inter alia, submits that the hearing of the settlement application filed by the applicant-petitioner, was concluded by the Customs, Central Excise and Service Tax Settlement Commission, Principal Bench, New Delhi on 20.02.2017, whereas the final order was pronounced on 31.07.2017 (Annexure P-13). It was urged that while passing the final order, reliance was placed upon a communication dated 25.05.2017, received from the Revenue which was never confronted to the applicant petitioner. It was argued that the order passed by the Settlement Commission settling custom duty at ₹ 1,47,12,404/- against the applicant-petitioner is, thus, legally unsustainable. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the material which was not furnished to the petitioner has been taken into account while passing final impugned order ( Annexure P13 ), thereby, violating the fundamental principles of natural justice, counsel for the parties have agreed for remanding the matter back to the Settlement Commission for a fresh adjudication in accordance with law. On the alternative prayer of the counsel for petitioner for referring the matter back to the Adjudicating Authority, it is also agreed that in case of non-consensus of claim/counter claim i.e. duty declared by petitioner vis-a-vis duty proposed by DRI, the Settlement Commission shall also consider the aspect of referring back the matter to the adjudicating authority in view of the provisions of Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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