9911796707
TMI Blog2019 (10) TMI 686X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER: (per SK,J) Challenge in this writ petition is to the order dated 16.03.2018 passed by the Customs, Central Excise and Service Tax Settlement Commission, Additional Bench, Chennai, rejecting the application of the petitioner company under Section 32 L of the Central Excise Act, 1944, made applicable to Service Tax, vide Section 83 of the Finance Act, 1994. 2. Perusal of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se and non-suit it on that ground. 4. Sri A.Radha Krishna, learned counsel for the Revenue, would inform this Court that out of the remaining 7 Annexures, 2 were traced out and were provided to the petitioner company and steps are being taken to find the remaining 5 Annexures. 5. In these circumstances, we are of the opinion that the Settlement Commission could not have held against the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial sought by the petitioner company had not been provided to it would not amount to 'non-cooperation' as understood by the Settlement Commission. The order dated 16.03.2018 passed by the Settlement Commission non-suiting the petitioner company on the ground of such 'non-cooperation' therefore cannot be countenanced. 7. The writ petition is accordingly allowed setting aside the order dated 16.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
