NEW BHARAT RICE MILLS Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioner has challenged order dated 20-6-2008 (Annexure P-6) passed by the Settlement Commission, Customs and Central Excise, Mumbai, primarily on the ground that the penalty imposed on the petitioner is in gross violation of the principles of equality and fair play as also that it is against the factual position on record. It has been pleaded that the Settlement Commission has enforced different parameters in settling cases and to substantiate this, a copy of the order has been annexed as Annexure P-7. It has been further stated that the Commission has not taken into consideration the role of the petitioner in the matter while imposing penalty.

(2.) We have heard counsel for the petitioner and with his assistance have gone through the pleadings and the impugned order dated 20-6-2008 (Annexure P-6) passed by the Settlement Commission, Mumbai.

(3.) A perusal of the impugned order shows that the Settlement Commission has taken into consideration all the points raised by the parties concerned and has passed a detailed and comprehensive order. The conclusion drawn by the Settlement Commissioner is reproduced hereunder :-