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2014 (12) TMI 867 - HC - Central ExciseValidity of order of settlement Commission - refusal to grant any relief and requiring the petitioner to avail the remedies under the Act - Held that:- The Commission, in the instant case, arrived at the conclusion that the petitioner is not extended the cooperation by undertaking comparison of the facts and figures mentioned in the application on the one hand, and those in the report submitted by the Commissioner, on the other. This could have been certainly appreciated if only the Commission furnished a copy of the report to the petitioner enabling it to offer its own remarks. When the investigation is into the affairs of the petitioner, the only party which is immediately affected is the petitioner itself. Whatever may be the entitlement of any other agency to receive copy of such report, an agency which is immediately affected cannot be denied a copy thereof. If the report is so inaccessible or confidential for that very reason, it should be kept outside the purview of the adjudication also. - order of the Commission suffers from a serious infirmity on account of non-furnishing of the report of the Commissioner to the petitioner - Matter remanded back - Decided in favour of assesse.
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