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2018 (1) TMI 1265

Head Note:
Principles of Natural Justice - application to Settlement Commission - Section 32F of the Central Excise Act, 1944 - Held that: - it appears that the petitioners did not avail the opportunity before the Commission and therefore, the Commission opined that the petitioner is adopting dilatory tactics and rejected the petition - Considering the fact that the writ petition is pending from the year 2006 onwards and there is an order of interim stay, this Court is inclined to remand the matter back to Settlement Commission for fresh consideration - petition allowed by way of remand.


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