2021 (3) TMI 695

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..... - HELD THAT:- Identical issue was considered by the Division Bench of this Court, in M/S. MULBERRY SILKS LTD. (FORMERLY KNOWN AS M/S. SHAKASHAMBANA SILKS EXPORTS (P) LTD.) VERSUS THE SETTLEMENT COMMISSION (IT WT) , THE COMMISSIONER OF INCOME TAX BANGALORE-III, THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE 4 (1) (INV.) [ 2020 (9) TMI 771 - MADRAS HIGH COURT] and it was held that tho .....

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..... against the order dated 23.11.2020 passed in W.P.No.5630 of 2018. The said writ petition was filed challenging the order passed by the Customs Excise Settlement Commission, Additional Bench, Chennai dated 10.11.2017 and for a consequential direction to dispose of the application filed by the appellant before the Commission on merits. The learned Single Bench dismissed the writ petition, on the g .....

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..... ssessee was registered with the Department in another State. 5. Furthermore, we find from the ground raised in the writ petition, several factual aspects have been touched upon by the appellant with regard to the quantum of settlement amount, which was offered, etc., which obviously has to be considered only after hearing the jurisdictional Commissioner, namely Commissioner of Central Tax, Bang .....

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