2016 (10) TMI 342

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....as for the Respondents ORDER The Court : The department as the petitioner has assailed an order passed by the Settlement Commission acting under the provisions of Section 32F of the Central Excise Act, 1944. Learned advocate for the petitioner has submitted that the Settlement Commission had erred in failing to appreciate that, the respondent had obtained Cenvat credit before the closu....

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....e rival contentions on a detailed basis and has returned the findings as recorded in the impugned order. The impugned order has dealt with the contentions raised by the petitioner presently. He has referred to the grounds of the writ petition and has submitted that no ground has been made out challenging the impugned order. He has also referred to the points of law claimed to be raised in the writ....