2018 (5) TMI 67

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....ing Counsel, for the Respondent. ORDER Heard Mr. S. Murugappan, Learned Counsel appearing for the petitioner and Mr. A.R. Srinivas, Learned Senior Standing Counsel appearing for the respondents. 2. The petitioner, a proprietaryship concern, is engaged in the import of glassware and enamelware and have been issued Import Export Code during the year 2006. The petitioner had been import....

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....been noted by the Settlement Commission in paragraph 6 of the impugned order. After the matter was heard, the Commission has admitted the settlement case and settled the matter by directing the petitioner to pay the entire duty of Rs. 89,45,851/-, as demanded in the show cause notice. After taking note of the admitted amount, which was remitted by the petitioner viz., Rs. 79,76,642/-, the petition....

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....ase, the Commission has passed an order. 4. The conclusion arrived at by the Commission could be negative for more than one reason. Firstly, the Commission did not undertake any exercise to find out as to whether the plea raised by the petitioner that there was calculation error is correct or not. In fact, sub-section (5) of Section 127 of the Act, empowers the Commission to do so. The Com....