2010 (3) TMI 71

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....stice Alok Singh Present:- Mr. Gurpreet Singh, Senior Central Government Standing Counsel for the petitioner. Mr. Jagmohan Bansal, Advocate for respondent Nos. 2 to 5. Adarsh Kumar Goel, J. 1. This petition seeks quashing of order dated 28.12.2007, Annexure P.4 passed by the Customs and Central Excise Settlement Commission under the provisions of Central Excise Act, 1944 (for sho....

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....Act. The Settlement Commission after considering the rival claims of the parties, passed an order under section 32F(5) of the 1944 Act directing the assessee to pay amount of Rs.31,88,629/- towards duty with interest, redemption fine and penalty but granted immunity from prosecution and waived part of interest, redemption fine and penalty. It was further held that the revenue was entitled to retur....

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.... not direct return of value of goods. 6. Learned counsel for the assessee submits that adjudicating authority having not made any adjudication, the goods having neither been confiscated nor returned, the Settlement Commission was justified in giving effect to order of this Court by directing return of value of goods which was incidental to its main order. 7. In view of undisputed facts that ....