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Commissioner of Central Excise, Kolkata Versus M/s. Assam Tubes Ltd. & Others

2016 (342) E.L.T. 234 (Cal.) - Validity of order passed by Settlement Commission u/s 32F of the Central Excise Act, 1944 - interference under Article 226 of the Constitution of India - allowance of cenvat credit before the closure of the factory - clandestine removal of goods - Held that: - A writ court is not a First Appellate 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 .....

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nts ORDER The Court : 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 had also failed to appreciate that the respondent is guilty of removing the goods clan .....

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ement Commission upon receipt of a show cause notice. It had disclosed all its materials before the Settlement Commission. The Settlement Commission had considered the rival contentions on a detailed basis and has 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 a .....

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