Prakash D. Naik J. - (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 Article 226 of the Constitution of India and questioned the legality of the order dated 21st August, 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 Section 32E(1) of the Central Excise Act, 1944.;