https://www.taxtmi.com/caselaws?id=407052 The writ court should not reappreciate the Settlement Commission's factual estimation of driage loss in chewing tobacco manufacture where the Commission, as a specialised body, fixed loss at 10% on the materials before it. Its conclusion was treated as conclusive under the governing provision, and judicial review under Article 226 was held unavailable absent perversity or illegality. The Court therefore declined to interfere with the additional duty liability based on that finding, leaving the settlement order intact and the writ petition unsuccessful. en-us Wed, 31 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407052 The writ court should not reappreciate the Settlement Commission's factual estimation of driage loss in chewing tobacco manufacture where the Commission, as a specialised body, fixed loss at 10% on the materials before it. Its conclusion was treated as conclusive under the governing provision, and judicial review under Article 226 was held unavailable absent perversity or illegality. The Court therefore declined to interfere with the additional duty liability based on that finding, leaving the settlement order intact and the writ petition unsuccessful. Case-Laws Central Excise Wed, 31 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407052