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Issues: Whether the Settlement Commission's order sustaining countervailing duty on the imported goods, though challenged as contrary to law, could be interfered with under writ jurisdiction and whether the matter should be remitted for fresh consideration.
Analysis: The levy of countervailing duty was held to be not leviable on the imported goods in view of the applicable legal position. An order of the Settlement Commission that is contrary to law is amenable to interference under Article 226 of the Constitution of India. Since the impugned order had been passed on a premise that could not be sustained in law, and the Court found it inappropriate to sever only that part of the order, the entire order was set aside so that the Commission could reconsider the matter afresh.
Conclusion: The challenge succeeded to the extent that the Settlement Commission's order was set aside in entirety and the matter was remitted to the Commission for fresh consideration.
Final Conclusion: The writ petition resulted in remand to the Settlement Commission for reconsideration of the matter in accordance with law.
Ratio Decidendi: An order of the Settlement Commission can be interfered with in writ jurisdiction when it is contrary to law, and if the illegal part is inseparable from the decision as a whole, the proper course is to set aside the entire order and remand the matter for fresh consideration.
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