TMI Blog2015 (7) TMI 751X X X X Extracts X X X X X X X X Extracts X X X X ..... writ petitioner. - The relief to be granted by the Settlement Commission is in the form of immunity from prosecution. That, however, is a reward for the assessee being truthful. The relevant procedure mandates that it is only when the disclosure is complete and truthful in all respects, without any reservation, that the Settlement Commission can be expected to grant relief. If it finds that any information or fact that has bearing upon the assessment has been withheld from it, it can simply refrain from proceeding further, and drop the proceedings at that. - Matter remanded back - Decided in favour of assessee. - Rev. WPMP No. 48025 of 2014 , Writ Petition No. 1701 of 2002 - - - Dated:- 12-12-2014 - L. Narasimha Reddy And Challa Kodand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort would certainly constitute a ground for seeking review of the order. It is almost a facet of principles of natural justice. Therefore, we allow this application and the order, dated 01.09.2014, is reviewed. We pass the following order in its place: This writ petition is filed challenging the order, dated 23.10.2001, passed by the Customs Central Excise Settlement Commission, Chennai, respondent No.2 herein. The petitioner is a manufacturer and is an assessee under the Central Excise Act (for short the Act'). It has been filing the returns from time to time. A show cause notice was issued to it on 30.09.1998 pointing out that some of the facts were concealed and thereby, some manufactured goods escaped excise duty. At that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the investigation report, but the copy of the same was not furnished. It is also urged that the matter was remanded to the Assessing Authority for fresh consideration and on such remand, the investigation report would certainly cause detriment to it. Sri Jalakam Sathyaram, learned counsel for the respondents, on the other hand, submits that Section 32E of the Act provides for a typical and specific remedy which totally depends upon the honesty and truthfulness of the assessee and a Commission can proceed to settle the dispute only when it is satisfied that the disclosure is genuine and truthful. He contends that this is not a case where respondent No.2 has simply observed that the assessee is not cooperating, but, on the other hand, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the report submitted by the Commissioner, respondent No.2 took the view that there are some more aspects that were not revealed by the writ petitioner. The expression Cooperation occurs at more places than one under the relevant Chapters. In the ordinary parlance, the word Cooperation , in the context of adjudication, is taken to mean the nonparticipation of the concerned party, in the proceedings. However, in the context of settlement, it has a different connotation, altogether. The cooperation in such instances connotes the true and full disclosure of the facts pertaining to the assessee; and non-cooperation, the opposite of it. The relief to be granted by the Settlement Commission is in the form of immunity from prosecution. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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