Assessee couldn’t accept Settlement Commission’s Order u/s 127C ‘In Parts’

KBS Industries Ltd & Anr. Vs Customs Central Excise And Service Tax Settlement Commission Principal Bench New Delhi & Ors. (Delhi High Court)

Conclusion: Since the nature of the order passed under Section 127C was that of a settlement of a case, the applicant was required to accept the same in its entirety. It was not open for an applicant to dissect the order passed by the Settlement Commission or to seek merit review of the such an order.

Held: Assessee-company and its directors had filed an application under Section 154 seeking re

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