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2016 (10) TMI 342 - CALCUTTA HIGH COURTValidity of order passed by Settlement Commission u/s 32F of the Central Excise Act, 1944 - interference under Article 226 of the Constitution of India - allowance of cenvat credit before the closure of the factory - clandestine removal of goods - Held that: - A writ court is not a First Appellate Court where the facts are to be re-apprised to find out whether another view can be taken on the facts established. The Settlement Commission has considered the relevant facts and has arrived at a finding as recorded in the impugned order. Such finding has not been demonstrated to be perverse. The jurisdiction of the Settlement Commission to pass the impugned order has also not been questioned - no interference required with the order of Settlement Commission - petition dismissed - decided against Revenue.
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