TMI Blog2019 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... ts feet. In this regard, we may also note that the finding of the Settlement Commission that there was non-cooperation on the part of the petitioner company is not in keeping with the law laid down by a Division Bench of the High Court for the States of Telangana and Andhra Pradesh in ANIL RE-ROLLING MILLS V/s. COMMISSIONER OF CENTRAL EXCISE [2015 (7) TMI 751 - ANDHRA PRADESH HIGH COURT] . Ther ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - WRIT PETITION NO.14260 OF 2018 - - - Dated:- 3-9-2019 - SRI JUSTICE SANJAY KUMAR AND SRI JUSTICE K.LAKSHMAN For The Petitioner : CH PUSHYAM KIRAN For The Respondent : B NARASIMHA SARMA ORDER: ( per SK,J) Challenge in this writ petition is to the order dated 16.03.2018 passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er company, would inform this Court that 10 out of the 17 Annexures sought by the petitioner company were supplied to it but not the remaining 7. He would therefore contend that it was erroneous on the part of the Settlement Commission to assume that there was delay on the part of the petitioner company in submitting its response and non-suit it on that ground. 4. Sri A.Radha Krish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 (320) ELT 397 . Therein, the Division Bench observed that the expression cooperation in the context of adjudication by the Settlement Commission would mean true and full disclosure of the facts pertaining to the assessee and non-cooperation would mean the opposite of it. 6. Therefore, the failure to submit its response and that too when the material sought by the petition ..... X X X X Extracts X X X X X X X X Extracts X X X X
|