TMI Blog2015 (9) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... er in detail and to pass orders that it did so as to bring about settlement – Therefore no requirement to interfare with directions given by Settlement Commission by virtue of impugned order – Also directions given by Settlement Commission have to be complied with, otherwise, entire settlement would fall apart and all matters would have to be re-opened – Petitioner to comply with directions with r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Settlement Commission (Principal Bench), New Delhi in respect of Settlement Applications Nos. 1219 to 1223/2006, 1513, 1515, 1520-1523, 1556, 1559, 1620-1628, 1630-1634, 1662-1667, 1679-1690, 1696, 1791-1792, 1826, 2046, 2053, 2069. The petition filed by the Directorate of Revenue Intelligence has raised the grievance only with regard to the immunity from prosecution and with regard to cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcise of its jurisdiction under Article 226 of the Constitution does not sit as a court of appeal over the orders passed by the Settlement Commission. In these circumstances, we do not wish to interfere with the directions given by the Settlement Commission by virtue of the impugned order. This includes the direction with regard to immunity from prosecution. It is also evident that the Settlement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the impugned order. Insofar as the payment of ₹ 71,40,961 / - towards interest is concerned, the petitioner in W.P.(Crl.) No.1671/2011 shall pay the same within four weeks. Insofar as plea of interest on interest raised on behalf of the Directorate of Revenue Intelligence is concerned, we are not impressed by the same inasmuch as the seven vehicles have been retained by the Directorate of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that Kesar Enterprises shall make a fresh payment of ₹ 18,09,083/- to the Directorate of Revenue Intelligence by virtue of depositing the same along with a TR-6 challan. On such payment being made, the petitioner in W.P.(Crl.) 1671/2011 shall make reimbursement to Kesar Enterprises within a week of its intimation by Kesar Enterprises. In view of the aforesaid directions all the above writ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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