2016 (10) TMI 339

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....>Central Excise<br>Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Prasad Paranjape, Advocate for appellant Shri Ajay Kumar, Jt. Commr (AR) for respondent ORDER Per M. V. Ravindran When this matter was called out for mentioning, we find that appellant has deposited the amount as per the provisions to Section 35F of the Central Excise Act, 1944. Acc....

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..... It is his submission that against such order of the Settlement Commission appellant filed a writ petition before the Hon&#39;ble High Court of Bombay and the Hon&#39;ble High Court upheld the order of the Settlement Commission and the operative portion of the order of the Lordships is that the concerned Central Excise Officer should finally dispose the matter as per the direction of the Settleme....

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....ed by the Hon'ble Supreme Court. The appellant has availed the benefit of provisions; withdrew the appeal from Tribunal and approached the Settlement Commission. Action of appellant in withdrawal of an appeal after disposal of stay petition, would amount to seeking remedies elsewhere i.e. before Settlement Commission, in our view this action of appellant indicates he has preferred to invoke jurisd....