Settlement Commission was never intended to operate as a parallel, summary adjudicatory forum: HC

Commissioner, Central Excise, Customs & Service Tax, Sonepat & Ors Vs Amit Decorative Plywoods Pvt. Ltd. & Ors. (Delhi High Court)

Settlement Commission could not have returned these findings, which could only have emerged from a formal adjudicatory process. The findings of the Settlement Commission, amount, in effect, to ignoring the statements of suppliers of raw material, the evidence of the buyers of the finished goods, admissions of various personnel of respondents, including their directors Manish Kedia and

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