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2014 (12) TMI 652 - HC - Central ExciseRejection of application by the Settlement Commission - Power of High Court to interfere exercising jurisdiction under Article 226 - no allegation of violation of principles of natural justice - Held that:- After considering all the facts, which were placed, the Commission recorded that the petitioner has not made a full and true disclosure. In the light of the said finding, this Court is not inclined to exercise its jurisdiction under Article 226 of the Constitution of India and examine the factual finding recorded by the Settlement Commission, as if, this court is the Appellate Authority over the findings of fact recorded by the Settlement Commission, by which the Settlement Commission declined to entertain the petitioner's application and directed the matter to be proceeded by the second respondent under the normal procedure under the Act. The petitioner has not challenged the order passed by the Commission on any technical grounds such as violation of principles of natural justice, failure to afford reasonable opportunity etc. The contention that the Commission has not examined the merits of the case is also not sustainable, as a bare reading of the order passed by the Commission would reveal that the merits of the case has been gone into and this Court is not inclined to go into the factual aspects of the matter, as it has to be adjudicated on merits. As long as the petitioner has failed to fulfil the twin essential tests as pointed out earlier, the application before the Settlement Commission was not maintainable and therefore, the Commission was fully justified in refusing to entertain the application. - writ petition dismissed - Decided against the assessee.
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