TMI Blog2014 (9) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... that has bearing upon the assessment has been withheld from it, it can simply refrain from proceeding further, and drop the proceedings at that. In the instant case, the report submitted by the Commission as well as the facts referred to in para-4 of its order, the 2nd respondent has enlisted about 10 aspects, as regards which, information was withheld from it. On general conduct also, the Commission took note of the evidence and opined that the writ petitioner is not extending cooperation, meaning thereby that it has not placed the full and true facts before it. It must be said to the credit of the Commission that it had a clear comprehension of the contours of adjudication and took note of the relevant precedents on the subject. The co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ome irregularities have taken place in the past, and prayed for settlement of the matter. 3. The 2nd respondent entertained the application and verified the matter. At one stage, it has also directed the Commissioner attached to it, to make further investigation. A report, dated 27.06.2001, was submitted accordingly. On a perusal of the report, the 2nd respondent found that the petitioner did not make full and truthful disclosure before it, and thereby did not extend the required amount of cooperation. Accordingly, it passed the impugned order, directing that the case will go back to the Central Excise Officer, who has jurisdiction to adjudicate the dispute, as though no application under Section 32E of the Act was filed. Hence, this wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of disputes, at various levels such as the appeals before the Commissioners and further appeals before the Tribunals. Apart from such adversarial mechanism, those enactments contain provisions for constitution of Settlement Commissions, which are conferred with the power to settle the disputes. The proceedings before the Settlement Commissions partake the character of inquisitorial adjudication, which would depend upon the nature of disclosure on the part of the assessee. If, after examination of the matter, the Settlement Commission comes to the conclusion that there is still some concealment on the part of the assessee, it can simply decline to proceed further, and leave it open for the assessee, to pursue other remedies in accordanc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding further, and drop the proceedings at that. In the instant case, the report submitted by the Commission as well as the facts referred to in para-4 of its order, the 2nd respondent has enlisted about 10 aspects, as regards which, information was withheld from it. On general conduct also, the Commission took note of the evidence and opined that the writ petitioner is not extending cooperation, meaning thereby that it has not placed the full and true facts before it. It must be said to the credit of the Commission that it had a clear comprehension of the contours of adjudication and took note of the relevant precedents on the subject. 10. The contention of the petitioner that the settlement was not proceeded just by making an observatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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