TMI Blog2016 (11) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... Auto Creaters v/s Union of India and others [2016 (11) TMI 855 - BOMBAY HIGH COURT], where it was already held that Condition No.(iii) was complied with by the said M/s Auto Creaters. As the facts in these Writ Petitions are almost identical to the one filed by M/s. Auto Creaters, these Writ Petitions also succeed and are allowed in terms of prayer clause (b). Rule is made absolute in the aforesai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Bench, Customs and Central Excise, Mumbai (Respondent No.4 herein) by which it rejected the Settlement Application filed by the Petitioners. To decide the admissibility of the said Settlement Application, Respondent No.4 examined the following three conditions:- (i) Whether the Application was in respect of a 'case' within the meaning assigned in the clause (b) of section 127A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Petition filed by M/s Auto Creaters v/s Union of India and others, (Writ Petition No.10422 of 2016) decided by us on 21st November 2016, we have already held that Condition No.(iii) was complied with by the said M/s Auto Creaters. As the facts in these Writ Petitions are almost identical to the one filed by M/s. Auto Creaters, on the same parity of reasoning as given in our decision in Writ Petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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