TMI Blog2016 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... ectness of the other portions of the order which in the opinion of the petitioner is not fully favourable. The petitioner had full and effective opportunity before the Commission and it is on their own volition they had approached the Commission and filed an application for settlement of the case. Unless and until the petitioner is able to establish total non-application of mind or perversity in the approach of the Commission or when there is violation of principles of natural justice, the question of examining the correctness of the proceedings of the Commission in exercise of writ petition cannot be made. However, in this writ petition there is no challenge to the impugned order on these grounds. Hence, for the above reasons, the writ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epted (Rs) Amount disputed Reasons for disputing the demand 1. Irregular credit taken on ineligible input services 9,89,796 6,24,492 3,65,304 Amount related to pre 1.4.2011 period 2. Irregular credit taken on common input services 15,42,500 7,17,572 8,24,928 Amount related to pre 1.4.2011 period 4.For the disposal of this writ petition, the following facts would suffice. The petitioner is engaged in providing health and fitness service, business auxillary service, etc. An application was file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opinion of the petitioner is not fully favourable. 7.In Singhvi Reconditioners Pvt., Ltd., vs. UOI reported in 2010 (251) ELT 3 (SC), the Hon'ble Supreme Court pointed out that the assessee having opted to get their customs duty liability settled by the Settlement Commission cannot be permitted to dissect the Settlement Commission's order with a view to accept what is favourable to them and reject what is not. 8.That apart, the scope of interference of orders passed by the Settlement Commission while exercising the writ jurisdiction is no longer res integra. The Writ Court will not exercise its extraordinary jurisdiction examining the correctness of the order of the Settlement Commission as if acting as an Appellate Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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