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2015 (6) TMI 473 - MADRAS HIGH COURTApplication to move to the settlement Commissioner - Demand of duty and interest - Held that:- Petitioner admitting their tax liability, has also paid a sum of ₹ 14,57,464/= towards service tax and ₹ 9,70,000/= towards interest. Therefore the request made by them in their application dated 03.11.2014 to permit them to approach the Settlement Commissioner could have been considered by the respondent. As he did not do so, this court, taking note of the fact that the petitioner had also paid the tax liability alongwith interest as mentioned above, is of the view that this is a fit case to find out whether they should be allowed to settle and redress his grievance before the Settlement Commissioner. - Decided in favour of assessee.
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