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2018 (8) TMI 895 - MADRAS HIGH COURTPrinciples of Natural Justice - Clandestine manufacture and removal - MS Ingots - the petitioner/ appellant had imported MS Scrap for the purpose of using it in production in its own smelter unit and for conversion as ingots - Held that:- The Settlement Commission has considered the entire facts and has come to the conclusion that the petitioner/ appellant has not made a true and full disclosure in order to enable the petitioner/ appellant to invoke the process of settlement - the jurisdiction of the Writ Court is restricted to testing the validity of the order of the Settlement Commission on the touch stone of the procedure adopted by the Settlement Commission and the Writ Court cannot go into the question of fact and consider whether the Settlement Commission was right on facts or not. The Settlement Commission had after giving opportunity to the appellant/ petitioner reached the conclusion that the appellant/ petitioner is not entitled to the benefits of the process of settlement and the learned Single Judge has rightly held that the appellant had not made out a case for interference with the conclusions of the Settlement Commission inasmuch as there was no violation of principles of natural justice, on the part of the Settlement Commission - Petition dismissed. Process of re-assessment pursuant to the orders of the Settlement Commission - Held that:- The Writ Petition cannot be entertained in view of the fact that there is an efficacious alternative remedy available in the form of an appeal to the CESTAT. The Writ Petition is therefore dismissed on the ground of availability of alternative remedy and in view of the fact that the Writ Petition had been pending. Petition disposed off.
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