RAJASTHAN CRANE SERVICE Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith.

(2.) By consent of the parties, the petition was heard for final disposal.

(3.) The petitioner has invoked writ jurisdiction of this Court under Art. 226 of the Constitution of India and questioned the legality of the order dated 21st Aug., 2017 [2018 (11) G.S.T.L. 201 (Sett. Comm.)], passed by the Settlement Commission rejecting the application filed by the petitioner as not maintainable under Sec. 32E(1) of the Central Excise Act, 1944.