2018 (8) TMI 304

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.... Vikram, Advocate For The Respondent : Shri G R Singh, AR ORDER Per Ms. Archana Wadhwa : It is seen that upon investigations against the appellant it was found that they were passing on wrong cenvat credit to their customers and accordingly has evaded an amount of Rs. 34,16,065/-. It is seen that appellant has admitted their liability and made a request to the concerned authorities for....

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....e. The voluntary availment of an option for settlement available under the provisions of law once exercised is not open to further legal scrutiny or challenge. Therefore, the appellants do not appear to have any grounds for reopening of an issue once it has been settled as per their own request as per contemporary legal provisions effective during the impugned period." 3. The facts of the case ....