TMI Blog2016 (7) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... it is not possible to furnish the quantum of taxable income received from SEZ units. - The petitioner's case is that they were never put to notice about such a report and had they been informed about the same, they would have definitely conceded to the claim and also paid tax . Held that:- On a reading of the impugned order passed by the Settlement Commission, it is evidently clear that this vital opportunity was not granted to the petitioner before the case came to be referred back to the jurisdictional Commissioner for adjudication. The respondents are not in a position to justify the impugned order as procedural error looms large on the face of the impugned proceedings. Therefore, the impugned order to that extent, namely with regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue involved in the writ petition lies on a narrow compass. It would suffice to refer to the following facts for the purpose of disposal of the writ petition. The petitioner filed an application before the Settlement Commission for settlement of the dispute arising out of show-cause notice dated 27.02.2003 issued by the second respondent. The petitioner is registered with the Service Tax Department under the taxable service category of 'Rent-a-cab Scheme Operator Services''. The case of the petitioner was taken up for investigation by the Anti-Evasion Wing of the Service Tax Commissionerate, Bangalore and summons were issued to the Managing Director, on whose behalf the Manager of the company appeared before the investigation ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has not furnished the exclusive income at the time of investigation and pointed out that it is not possible to furnish the quantum of taxable income received from SEZ units. 4. The petitioner's case is that they were never put to notice about such a report and had they been informed about the same, they would have definitely conceded to the claim and also paid tax . Section 32E of the Act deals with Application for Settlement of cases and in terms of sub-Section (5) of Section 32E, after examination of the records and the report of the Principal Commissioner of Central Excise or Commissioner of Central Exercise received under sub-Section (3) and the report, if any, of the Commissioner (Investigation) of the Settlement Commissioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 77; 6,10,21,642/-. This aspect of the matter shall also be considered by the Settlement Commission while taking up the case for settlement of issue, viz., Income from SEZ, which has been remanded for consideration. Accordingly, the writ petition is partly allowed and the impugned order is set aside insofar as the findings rendered by the Commissioner under the head Income from SEZ and the matter is remanded to the Settlement Commissioner for fresh consideration and the findings rendered on the other issues stand confirmed and the case can be settled on those lines. The Settlement Commissioner is directed to afford an opportunity of personal hearing to the petitioner and decide the issue in accordance with the provisions of the statute. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
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