- (1.) We have heard, Sri Pankaj Bhatia, assisted by Sri Gopal Verma, learned counsel for the petitioners and Sri Ashok Singh, learned counsel for the respondents.
(2.) Petitioners have filed this writ petition for the following reliefs: i. to issue a suitable writ, order or direction in the nature of certiorari quashing the impugned order no.C-2641/CE/2014-SC(PB) dated 2.6.2015 passed by the Respondent no.2.; ii. to issue a suitable writ, order or direction directing the Settlement Commission to hear and decide the Settlement application dated 19.12.2014 filed by the petitioner afresh and in accordance with law.
(3.) Learned counsel for the petitioners submits that the impugned order passed by the Settlement Commission is contradictory to the provision of Section 32-F of the Central Excise Act, 1944 (hereinafter referred to as the 'Act'). The Settlement Commission has committed manifest error of law in remanding the matter which is against the principles of law laid down by Delhi High Court in the case of Asahi India Safety Glass Limited Vs. Union of India, 2005 180 ELT 5, Bombay High Court in the case of JSK Industries Pvt. Ltd. Vs. Union of India in Writ Petition No.8028 of 2013 decided on 8.12.2014 and Gujarat High Court in the case of Mann Pharmaceuticals Ltd. Vs. Union of India, 2014 307 ELT 642.;