TaxTMI 
TaxTMI 
2015 (7) TMI 751
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....round urged in this behalf is that the Settlement Commission i.e. respondent No.2 ordered investigation into the matter, obtained a report and that though a plea that the report was not furnished well in advance for perusal, the same was not taken into account and the writ petition was dismissed. Heard Sri Vivek Chandra Sekhar, learned counsel for the petitioner and Sri Jalakam Satyaram, learned counsel for the respondents. The writ petition was filed challenging the final order passed by respondent No.2. On receipt of demand notice, the petitioner wanted the matter to be settled and offered to pay certain amount. Respondent No.2 ordered investigation into the matter and refused to grant the relief by taking into account the report of....
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....tion. A report, dated 27.06.2001, was submitted accordingly. On a perusal of the report, respondent No.2 found that the petitioner did not make full and truthful disclosure before it, and thereby did not extend the required amount of cooperation. Accordingly, it passed the impugned order, directing that the case will go back to the Central Excise Officer, who has jurisdiction to adjudicate the dispute, as though no application under Section 32E of the Act was filed. Hence, this writ petition." Sri S.Vivek Chandra Sekhar, learned counsel for the petitioner, submits that respondent No.2 was not justified in arriving at the conclusion that there is non-cooperation on the part of the petitioner. He contends that a simple observation to that ....
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....ide for mechanisms for adjudication of disputes, at various levels such as the appeals before the Commissioners and further appeals before the Tribunals. Apart from such adversarial mechanism, those enactments contain provisions for constitution of Settlement Commissions, which are conferred with the power to settle the disputes. The proceedings before the Settlement Commissions partake the character of inquisitorial adjudication, which would depend upon the nature of disclosure on the part of the assessee. If, after examination of the matter, the Settlement Commission comes to the conclusion that there is still some concealment on the part of the assessee, it can simply decline to proceed further, and leave it open for the assessee, to pur....
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....refrain from proceeding further, and drop the proceedings at that. Even in the course of ascertaining the truth of the representation made by a manufacturer, respondent No.2 is required to go by the record before it. Where, however, it proposes to direct investigation or enquiry, it is fundamental that the report of such enquiry or investigation must be furnished to the concerned party well in advance, so that it can present its version. Passing of final order straightaway or furnishing copy of the report on the same day would result in dual disadvantage to the manufacturer. The first is that the party would be denied an opportunity to put forward its contention vis-a-vis the investigation report. The second is that the report would cons....