HC
dismisses assessee’s writ, refuses to set aside order passed by Settlement
Commission’s u/s 32E of Central Excise Act, 1944, which recorded certain
findings about clandestine removal of goods, and accepted settlement
application by imposing certain conditions; Rejected assessee’s submission
that, Commission’s order was passed based on report of Jurisdictional
Commissioner (JC), copy of which was not furnished to assessee, thus amounting
to violation of principles of 'natural justice'; Remarks that although order
speaks of JC report, it also narrates the course of hearing of petition before
Commission, further states that all contentions raised by assessee virtually
challenge JC’s report; Commission is not an adjudication authority and its role
is to arrive at an amicable settlement of dispute between parties, further
observes that “if the Settlement Commission is also converted into an
adjudicating body, then the very purpose of having a Commission will be lost…
assessees who have excellent cases, may be entitled to fight out their cases in
the normal channel of remedies available under the Act”; Holds that scope of
writ jurisdiction under Article 226 of Constitution as against
Orders-in-Original is circumscribed and is much more rigorous in respect of Commission’s
orders, further, scope of jurisdiction to interfere with or set aside those
conditions on ground of violation of 'natural justice' is extremely limited,
and present case is not fit enough to undertake that exercise: Andhra Pradesh
HC : Andhra Pradesh HC
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