2019 (7) TMI 591

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....rayer of the Revenue Department of Customs, to assail the findings of the Settlement Commission, by way of a writ petition. The relevant portion of the order passed by the learned Single Judge is quoted below for reference. " 15. As for the respondent company, they were required to place the goods on board the vessel and get such placement certified by the officers concerned. Since the respondents had compled with the said requirement, the allegation of the Department has no merit. All these factors would clinchingly establish that all the sales under the disputed cash memos were made to eligible persons and there was documentary evidence to prove that they had been placed on board the vessel. 16. The respondent company had also pointed....

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....y High Court has held that the writ Court, ordinarily, ought not to interfere, in the exercise of its extraordinary jurisdiction, with the order passed by the Settlement Commission. 19. Therefore, the order of the Settlement Commission, dated 04.06.2007, impugned herein, in the considered opinion of this Court, is perfectly valid and does not suffer from any infirmity. As a result, this writ petition is dismissed. No costs. Consequently, the connected M.P.Nos.2 and 3 of 2008 are also dismissed." 2. We do not find any good reason to entertain such writ petition or writ appeal by the Revenue Department, against the order passed by the Settlement Commission. Both the Assessee and the Revenue were equal parties and had an opportunity to plac....

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.... therein and no matter covered by such order shall, save as otherwise provided in this Chapter, be reopened in any proceeding under this Act or under any other law for the time being in force.'' 14. What is intended by making the order of the Settlement Commission to be conclusive is that both the parties, namely, the Assessee and the Revenue, are for ever bound and to remain within the four corners of the orders of the Settlement Commission and this is the specific negation of re-opening of any proceedings under the Act (The Customs Act,1962) or under any other law for the time being in force (including the Central Excise Act,1944, or the Cenvat Credit Rules made thereunder). 15. If what the learned counsel for the Assessee con....

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....g a finality and conclusiveness to the orders of the Settlement Commission has to be taken to its logical end and the position inter se between the parties flowing from the order of the Settlement Commission cannot be allowed to be disturbed in any manner, much less any indirect gain or duty paid can be allowed to be taken back by the Assessee under the provisions of any other law, including the Central Excise Act and the Cenvat Credit Rules. Therefore, we do not find any merit in the said contention of the Assessee and the same is liable to be rejected, which is, accordingly, rejected." 5. Learned counsel appearing for the appellant Revenue could not point out any such error in the order passed by the Settlement Commission or the order pa....