2017 (11) TMI 1011

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....aw Alliance, for the  Petitioner. Ms. P.S. Cardozo with Shri Vipul Bajpayee, for the Respondent. ORDER Per Court : The petitioner assailed the order passed by the Settlement Commissioner thereby rejecting the application for settlement. 2. The learned counsel for the petitioner states that the petitioner received the order-in-original on 17-3-2016 at 4.30 pm. Prior to that, t....

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....shnu Steels v. Union of India, reported in 2014 (299) E.L.T. 292 (Bom.). According to the learned counsel, even the facts and record substantiate the contentions of the petitioner. The letter dated 18-3-2016 written by the petitioner to the Commissioner of the Service Tax, so also the reply of the Revenue before the Settlement Commissioner, leave no room of doubt that the application was filed pri....