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2017 (11) TMI 837 - HC - Service TaxImmunities granted under the Order No.18/2014-ST dated 28.3.2014 - Section 32K of the Act - Held that: - this Court is of the opinion that it is not open to the Respondent-Commissioner of Central Excise and Service Tax to himself treat the order of Settlement Commission as non est because, in his opinion, the condition of granting immunity under the said order by payment of service tax dues to the extent of `2.19 crore was not satisfied. If at all factually the said Commissioner held such a view, the only course open to him was to approach the Settlement Commission by way of a suitable Miscellaneous Application with the relevant facts, whereupon the Settlement Commission, after giving an opportunity of hearing to the Petitioner could arrive at its own appropriate conclusions and pass appropriate fresh orders. The Petitioner and the Commissioner of Central Excise and Service Tax only being the rival parties before the said Settlement Commission could not undo the effect of the order passed by the Settlement Commission at their own level and therefore, it was incumbent for the Respondent Commissioner of Central Excise and Service Tax to have approached the Settlement Commission seeking a modification or review of the order passed by the Settlement Commission. The Petitioner was also required to be given an opportunity of hearing by the Settlement Commission in this regard. This petition is accordingly disposed of by directing both the parties to appear before the Settlement Commission again where the Respondent Commissioner of Central Excise and Service Tax - The Settlement Commission, after giving appropriate opportunity of hearing to the Petitioner, may pass appropriate orders in accordance with law - Petition allowed by way of remand.
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