TMI Blog2009 (4) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... ce to the facts and evidence on record – Without undertaking that exercise of verification the Settlement Commission passed a final order confirming the demand - impugned judgment of the High Court as well as the order of the Settlement Commission is set aside - Commission is directed to undertake the above exercise and dispose of the matter in accordance with law - 2576 of 2009 - - - Dated:- 9-4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r deduction lodged before the Commissioner Central Excise Kanpur vide letter dated 23-2-06 and the comments furnished by DGCEI, Kanpur vide letter dated 1-3-06, we find that the claims and counter claims needs to be verified with reference to facts and evidence on record leading to the issue of Show Cause Notice. It does not appear to be appropriate to brand the applicant as a company not making f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the High Court as well as the order of the Settlement Commission and we are directing the Settlement Commission to undertake the above exercise and dispose of the matter in accordance with law. The Commission may also consider remanding the matter to the Adjudicating Authority, if so advised, in terms of Section 32L of the Central Excise Act, 1944. In case the Settlement Commission itself decid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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