2013 (10) TMI 137

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....vocate, for the Respondent. ORDER P.C. : Heard. Admit on the following question of law "Whether the CESTAT was justified in confirming the duty demand on account of the alleged undervaluation of AC parts by holding that the proceedings before the Settlement Commission, Customs & Central Excise as provided in Chapter V of the Central Excise Act, 1944 are not judicial proceedings and any ad....

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.... contended that certain admissions made by the Counsel for the Revenue were binding on the Revenue. However, the CESTAT held that the proceedings before the Settlement Commission were not judicial proceedings and that the admissions made before the Settlement Commission cannot be called as judicial admissions. Challenging the above decision of the Tribunal, the present appeal is filed. 4. Secti....