2017 (4) TMI 1203

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i, Mr. Bhaskar Prosad Banerjee,Advs. for the respondents ORDER The Court : An order passed by the Customs and Central Excise Settlement Commission dated February 12, 2008 is under challenge in the present writ petition. Learned advocate appearing for the petitioners submits that, the first petitioner is a hundred percent export oriented unit. It is carrying on business from outside the sp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....petitioner is entitled to 100% exemption for the domestic sale and that, the two notifications which the Customs Authorities seek to rely upon for the purpose of fastening liability on the first petitioner for domestic sale has no manner of application. He submits that, the two circulars were interpreted in a similar factual scenario by different Courts and that the Courts have held in favour of t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in view of the two notifications referred to in the show cause notice. He submits that, the factual scenario in the authorities cited by the petitioners, are different to that obtaining in the present case. Therefore according to him, the ratio laid down therein, are not applicable to the facts of the present case. I have considered the rival contentions of the parties and the materials made av....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ttlement Commission has passed the impugned order on such basis. The contentions now raised by the petitioners were not raised before the Settlement Commission or in the reply to the show cause notice. In such circumstances, it would be appropriate to set aside the order of the Settlement Commission impugned herein. The matter is remanded to the Settlement Commission to be decided afresh in ....