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M/S.Goodwill Team Paper Limited vs Customs & Central Excise Settlement ... on 28 January, 2011
cites
Commissioner Of Central Excise vs True Woods P. Ltd. And Ors. on 10 November, 2005
13.Further reference was also made to the judgment of the Supreme Court
wherein the decision of the Delhi High Court referred to above came to be
considered. The Supreme Court held as follows:
M/S. Arora Fibres Ltd vs Union Of India on 5 August, 2009
14.The learned counsel also placed reliance upon a judgment of the Bombay
Division bench in Arora Fibres Ltd. Vs. Union of India reported in 2009 (243)
E.L.T. 327 (Bom.) to contend that the Settlement Commission was not empowered to
impose penalty without complying with the statutory requirement.
M/S. Sanghvi Reconditioners Pvt. Ltd vs Union Of India & Ors on 5 February, 2010
16.The view expressed in Sanghvi Reconditioners Private Limited's case
(cited supra) completely supports the stand of the respondent department. This
court is not inclined to interfere with the penalty imposed by the Settlement
Commission. The petitioners have not made out a case. As correctly contended,
the very maintainability of the writ petitions is doubtful since the petitioners
had already availed the remedy before the Settlement Commission. Thereafter they
cannot come to this court for further improvement.
Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
37.As observed by Krishna Iyer, J. in CIT Vs. B.N.Bhattacharjee (1979) 4 SCC
121, the recommendation of the Wanchoo Committee was : (SCC p.128, para 20)
"20....a compromise measure of a statutory settlement machinery where [a]
big evader could make a disclosure, disgorge what the Commission fixes and thus
buy quittance for himself and accelerate recovery of taxes in arrears by the
State, although less than what may be fixed after long protracted litigation and
recovery proceedings."
Article 226 in Constitution of India [Constitution]
Section 11 in The Central Excise Act, 1944 [Entire Act]
Union Of India (Uoi) Through The ... vs Hoganas India Ltd. And Ors. [Alongwith ... on 21 July, 2005
11.Mr.S.Renganathan, learned counsel for the petitioners placed reliance
upon a judgment of a division bench of Bombay High Court in Union of India Vs.
Hoganas India Ltd. Reported in 2006 (199) E.L.T. 8 (Bom) for contending that the
Settlement Commission has wide power to settle the matters including
confiscation and immunity from criminal prosecution. Its powers cannot be
restricted.
The Customs Act, 1962
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