2026-VIL-977-DEL-CE
  1. Home
  2. 2026-VIL-977-DEL-CE

CENTRAL EXCISE High Court Cases

Central Excise - Scope of Judicial Review of Settlement Commission Orders - Sufficiency of Evidence - The Petitioner approached the Settlement Commission for adjustment of CENVAT credit reversal in respect of its manufacturing activities during 2005. The Settlement Commission rejected the claim for adjustment on the ground that the documentary evidence furnished by the petitioner was insufficient to establish the reversal - Whether the High Court could interfere with the Settlement Commission's order on grounds of sufficiency and adequacy of evidence placed before it – HELD - The jurisdiction of the High Court under Article 226 while examining an order of the Settlement Commission does not exercise appellate jurisdiction and the question is not whether the material placed before the Settlement Commission was sufficient in the Court's opinion but whether the order suffers from an infirmity warranting judicial interference within narrow parameters recognised by law - The sufficiency, adequacy and evidentiary value of material placed before the Settlement Commission are matters within the domain of the Settlement Commission and the High Court cannot undertake re-appreciation of such material as if sitting in appeal. The absence of an appellate remedy against the order of the Settlement Commission does not enlarge the scope of judicial review and the exercise of such jurisdiction remains subject to well-settled limitations governing judicial review of orders passed by specialised statutory bodies. The Court declined interference with the impugned order – The Writ Petition is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GST Critical issues: ITC on...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?