MADHUCON PROJECTS LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) 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 Rs.of the Central Excise Act, 1944, made applicable to Service Tax, vide Section 83 of the Finance Act, 1994.

(2.) Perusal of the impugned order dated 16.03.2018 reflects that the Settlement Commission proceeded on the ground that despite all the Annexures sought by the petitioner company being provided to it, it had not responded for more than three months. On that premise, the Settlement Commission recorded that there was total non-cooperation warranting rejection of its application for settlement.

(3.) Sri S.Ravi, learned senior counsel representing Sri Ch.Pushyam Kiran, learned counsel for the petitioner company, would inform this Court that 10 out of the 17 Annexures sought by the petitioner company were supplied to it but not the remaining 7. He would therefore contend that it was erroneous on the part of the Settlement Commission to assume that there was delay on the part of the petitioner company in submitting its response and non-suit it on that ground.