2010 (8) TMI 1092

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....and Ms. Ruby Praveen, for the Respondent. ORDER Heard learned counsel for the parties. 2. The present writ petition has been filed in relation to a proceeding taken by the petitioner before the Central Excise Settlement Commission. It was in relation to a Cenvat credit which has been taken by the petitioner admittedly on the basis of such documents which were not bona fide and had a ....

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....sel for the petitioner took pains in establishing that such penalty could not have been levied because Section 11AC of the Central Excise Act, 1944 provides for something different than what the department wanted. Learned counsel for the respondent submitted that it was the case where the petitioner went before the Commission where there could be a settlement and no adjudication; therefore the Set....