2015 (7) TMI 751

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....lement 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 investigation and on perusal of the record. Th....

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....dingly. 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 effect would not constitute the basis for denial of set....

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.... 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 pursue other remedies in accordance with law. In the instant ....