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2019 (10) TMI 686 - HC - Central ExciseRejection of Settlement Application - ‘non-cooperation’ as understood by the Settlement Commission - HELD THAT:- The Settlement Commission could not have held against the petitioner company on the ground that despite receiving all the Annexures sought by it, it was dragging its feet. In this regard, we may also note that the finding of the Settlement Commission that there was non-cooperation on the part of the petitioner company is not in keeping with the law laid down by a Division Bench of the High Court for the States of Telangana and Andhra Pradesh in ANIL RE-ROLLING MILLS V/s. COMMISSIONER OF CENTRAL EXCISE [2015 (7) TMI 751 - ANDHRA PRADESH HIGH COURT]. Therein, the Division Bench observed that the expression ‘cooperation’ in the context of adjudication by the Settlement Commission would mean true and full disclosure of the facts pertaining to the assessee and ‘non-cooperation’ would mean the opposite of it. The failure to submit its response and that too when the material sought by the petitioner company had not been provided to it would not amount to ‘non-cooperation’ as understood by the Settlement Commission. The order dated 16.03.2018 passed by the Settlement Commission non-suiting the petitioner company on the ground of such ‘non-cooperation’ therefore cannot be countenanced. The writ petition is accordingly allowed setting aside the order passed by the Settlement Commission and remitting the matter to it for consideration afresh.
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