https://www.taxtmi.com/caselaws?id=326818 The Calcutta High Court held that the writ petition was maintainable as part of the cause of action arose within its jurisdiction due to the location of the Settlement Commission. The Court determined that the penalty imposed by the Commission could not be severed from the order as it was a composite decision under the Central Excise Act. The Court overturned the Single Judge's decision to refund the penalty, emphasizing that the respondents had admitted liability and opted for settlement, precluding them from challenging the penalty later. The Court partially set aside the judgment, upholding the penalty imposed by the Commission. en-us Thu, 01 Oct 2015 00:00:00 +0530 Tue, 03 May 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326818 The Calcutta High Court held that the writ petition was maintainable as part of the cause of action arose within its jurisdiction due to the location of the Settlement Commission. The Court determined that the penalty imposed by the Commission could not be severed from the order as it was a composite decision under the Central Excise Act. The Court overturned the Single Judge's decision to refund the penalty, emphasizing that the respondents had admitted liability and opted for settlement, precluding them from challenging the penalty later. The Court partially set aside the judgment, upholding the penalty imposed by the Commission. Case-Laws Central Excise Thu, 01 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326818