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2007 (12) TMI 230 - HC - Central ExciseSettlement Commission - power of Commission - Held that:- The petitioner had approached this Court on the ground that no such concession was made by the learned Senior Counsel whereupon this Court had directed the petitioner to file an affidavit of the Senior Counsel, which was not filed, therefore, the Court did not interfere with it leaving it open to the petitioner to file a review application before the Settlement Commission. The Commission insisted upon filing of the affidavit by the learned Senior Counsel, which was not done, therefore, the Commission was justified in rejecting the review application. Even otherwise, we are of the considered opinion that under Section 32F(7) of the Act as it stood during the relevant period before its substitution by Section 122 of the Finance Act, 2007 (Act No. 2 of 2007) w.e.f. 1-6-2007 the Commission had power to pass such order as it deems fit which includes a power to remand the matter for fresh adjudication. Moreover the earlier order of this Court will also come in the way of the petitioner.
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