2016 (10) TMI 342

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..... ourt : The department as the petitioner has assailed an order passed by the Settlement Commission acting under the provisions of Section 32F of the Central Excise Act, 1944. Learned advocate for the petitioner has submitted that the Settlement Commission had erred in failing to appreciate that, the respondent had obtained Cenvat credit before the closure of its factory. The Settlement Commission .....

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..... s returned the findings as recorded in the impugned order. The impugned order has dealt with the contentions raised by the petitioner presently. He has referred to the grounds of the writ petition and has submitted that no ground has been made out challenging the impugned order. He has also referred to the points of law claimed to be raised in the writ petition and as submitted as a part of writ p .....

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..... Court where the facts are to be re-apprised to find out whether another view can be taken on the facts established. The Settlement Commission has considered the relevant facts and has arrived at a finding as recorded in the impugned order. Such finding has not been demonstrated to be perverse. The jurisdiction of the Settlement Commission to pass the impugned order has also not been questioned. I .....

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