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2019 (5) TMI 219 - HC - Central ExciseSettlement Application - exemption for the Polyvastra for the period from 1996 to 2002 as per the KVIC Certificate issued to M/S.Majestic Dyers and Printers which is the branch of the Petitioner - Notification No.8/96 - HELD THAT:- It is evident that the Petitioner approached the Settlement Commission in respect of the demand made under the four show cause notices referred to supra for an aggregate sum of ₹ 7,00,42,408/-. It is also evident from paragraph 27 of the Impugned Order that the Settlement Commission has fixed the total liability of the applicant/petitioner herein at ₹ 4,64,72,058/- after accepting the contentions of the Petitioner herein with regard to certain heads of demand for excise duty by the Respondents - it is clear that the Petitioner has derived substantial benefit by approaching the Settlement Commission. In the present Writ Petition, the Petitioner seeks to quash the Impugned Order of the Settlement Commission in so far as it denies exemption to the Petitioner from payment of excise duty for processing of Polyvastra for the period extending from the years 1996 to 2002. In effect, the prayer in the Writ Petition is confined to a portion of the order of the Settlement Commission whereby the demand of excise duty in respect of the processing of Polyvastra was held to be valid by the Settlement Commission. The Petitioner cannot be permitted to approbate and reprobate - petition dismissed.
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