TMI Blog2013 (1) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... he Settlement Commission seeking settlement - Entire amount claimed in the SCN has been offered to tax - Held that:- Since the petitioner has admittedly paid the entire duty liability of Rs. 60.45 lakhs claimed by the Revenue and has also offered to pay interest amounting to Rs. 5.28 lakhs. The Settlement Commission could not have recorded that the petitioner has not cooperated.The decision of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the foreign supplier should not be treated as related companies and why the invoice value should not be enhanced and differential duty amounting to Rs. 60.45 lakhs should not be recovered from the petitioner. 4. On receiving the show-cause notice, the petitioner filed an application before the Settlement Commission seeking settlement of the dispute. In the said application, the petitioner adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n was not extended by the petitioner before the Settlement Commission. Since the petitioner has admittedly paid the entire duty liability of Rs. 60.45 lakhs claimed by the Revenue and has also offered to pay interest amounting to Rs. 5.28 lakhs, in our opinion, the decision of the Settlement Commission that the petitioner has not cooperated in the proceedings cannot be sustained. Counsel for the p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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