2016 (4) TMI 830

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....YA S MISHRA, ADVOCATE FOR THE RESPONDENT : MS AMEE YAJNIK, ADVOCATE ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. The petitioner has challenged an order dated 03.09.2015 passed by the Settlement Commission, in which, the Commission quantified the petitioner's revised duty liability of Rs. 97.98 lacs (rounded off) and imposed penalties, upon payment of which, petitioner would ....

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....rable difference in value. The statement of the Director of the petitioner-firm was also recorded, from which, it appeared that the unit had crossed the SSI exemption limit. It was on the basis of these factors that the petitioner was served with the showcause notice why the exiseable goods cleared by the petitioner should not be determined at Rs. 2 crores and unpaid excise duty of Rs. 1 core (rou....

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....enefit of SSI exemption. The petitioner placed heavy reliance on the certificate of Chartered Engineer which indicated that the unit did not have necessary manufacturing facilities. These issues were considered by the Settlement Commission in the impugned order as under: "8.5 So far as deduction towards trading goods is concerned, the Revenue report is very clear that the documents submitted by....

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....is acting as a appellate authority. The counsel for the petitioner himself had drawn our attention to a decision of Division Bench of Delhi High Court in case of M/s. Asahi India Safety Glass Ltd. vs. Union of India and ors. reported in 2004-TIOL-29-HCDEL- CX, in which, referring to various decisions of the Supreme Court, it was observed that the sole overall limitation of the Commissioner appears....