TaxTMI 
TaxTMI 
2017 (11) TMI 534
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....n and is engaged in the manufacture of "Polyester Viscose Yarn" of different varieties, falling under Chapter 55 of the First Schedule to the Central Excise Tariff Act, 1985. On a surprise visit conducted by the Officers of the Anti-Evasion Branch of Central Excise, Kolhapur in the factory of Respondent No.1, it was found that the RG1 Register was written up to 31.12.2000 only and the last date of payment of Central Excise duty was 15.01.2001, for the clearances made against Invoices No. 528 dated 01.01.2001 to 540 dated 15.01.2001. It was found that the clearances, which were made on the basis of various invoices, were made on the date much prior to 15.01.2001, which were not accounted for in the statutory register or in the returns filed ....
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.... the order of the learned Settlement Commission is liable to be set aside. 7] Mr. Sanghavi, learned Counsel appearing on behalf of Respondent No.1, submits that the order passed by the learned Tribunal is just and proper and warrants no interference. 8] Insofar as the judgment of the Chennai High Court in Commr of Cus. (AIR), Chennai (cited supra) is concerned, the learned Tribunal has distinguished the said judgment and observed that the said case was with regard to smuggling. However, the present case was not with regard to smuggling. The learned Tribunal has further noted that under the provisions of the Customs Act, there is a specific bar for invoking jurisdiction of the Settlement Commission in a case involving smuggling. As such, t....