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2016 (4) TMI 830 - HC - VAT and Sales TaxImposition of penalty in lieu of immune from prosecution - Petitioner has already paid sizeable amount of duty libility and interest and availed CENVAT credit - Held that:- the Commission considered both the grievances of the petitioner but did not find merit in the same. When the petitioner itself had obtained central excise registration and claimed manufacturing activity, to contend that certain goods which may have been cleared by the petitioner as manufacturer but the value thereof should not be counted for considering the petitioner's SSI exemption limit, would not be correct. The argument, that the petitioner did not have any manufacturing activity, as would be borne out from the Chartered Engineer's certificate or even the panchnama drawn by the department, would be venturing into examination of factual aspects wholly impermissible in exercise of writ jurisdiction against the order of Settlement Commission. We do not find that order of Settlement Commission can be stated to be against the law or the provisions of the Central Excise Act. - Decided against the petitioner
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