https://www.taxtmi.com/caselaws?id=266258 The High Court quashed the impugned order and reinstated the petitioners' application for settlement before the Settlement Commission. The Revenue's refusal to accept the settlement terms proposed by the petitioners led the Court to release the petitioners from their undertaking, allowing them to present their contentions freely. The judgment favored the petitioners, emphasizing their right to a fresh adjudication by the Settlement Commission without constraints from the previous undertaking or statements made in Court. en-us Mon, 20 Jul 2015 00:00:00 +0530 Sat, 02 Jan 2016 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266258 The High Court quashed the impugned order and reinstated the petitioners' application for settlement before the Settlement Commission. The Revenue's refusal to accept the settlement terms proposed by the petitioners led the Court to release the petitioners from their undertaking, allowing them to present their contentions freely. The judgment favored the petitioners, emphasizing their right to a fresh adjudication by the Settlement Commission without constraints from the previous undertaking or statements made in Court. Case-Laws Customs Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266258