2011 (11) TMI 628

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....ner has challenged the order dated 16th May, 2011 passed by the Customs and Central Excise, Settlement Commission at Kolkata on the ground that the Commission failed to consider the representation dated 14th March, 2011 particularly the judgment of the Calcutta High Court in WP No. 929 of 2007 (S.P.S. Metal Cast & Alloys Ltd. v. Union of India & Ors.) which covers the issue in question. 2. M....

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.... on which was made in the application dated 14th March, 2011. Moreover, the order under challenge contains no reason and is cryptic. Therefore, the order dated 16th May, 2011 cannot be sustained and is, thus, set aside and quashed. Accordingly, the writ petition is allowed. Hence, the Customs and Central Excise, Settlement Commission, Kolkata is directed to hear the application dated 14th March, 2....