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2016 (6) TMI 822 - HC - Central ExciseChallenge to the common order passed by the Settlement Commission under the Customs and Central Excise Act - as per the order due to lack of cooperation on the part of the applicant, the matter has to be sent back to the Commissioner of Customs for adjudication. - Held that:- The window given under the Customs Act by inserting chapter XIVA by Finance Act 1998, is to give a reprieve to an applicant who comes forward before the Commission by making full and true disclosure and this Commission was set up on similar lines, as that of the Commissions already functioning under the Income Tax Act. On a perusal of the facts as set out in the impugned order as well as on perusal of the materials placed on record, it is evidently clear that the petitioner failed to cooperate in the disposal of the matter. The reply which is expected to be given by an applicant is a simple Yes or No . In the event, if the reply is Yes , he has to disclose about the case, which is pending. However, the reply given by the petitioner is not a straight forward reply, but by stating that pertaining to the show cause notice, which is subject matter of settlement application, no appeal has been filed, is pending before the Appellate Authority or Tribunal or Court and this is the first time, the petitioner has filed the Settlement Application before the forum. The reply given obviously does not answer the specific query in a direct fashion. The letter dated 18.12.2014, given by the petitioner to the Commission makes it manifestly clear that the petitioner had no intention to co-operate with the disposal of the matter by the Commission. Therefore, the Commission after recording elaborate reasons held that the facts and circumstances clearly show lack of cooperation. There is no valid ground made out by the petitioner to interfere with such a finding. - order of the commission sustained - Decided against the petitioner.
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