Can High Court Interfere with discretion of Settlement Commission?

Reliance in this regard can be placed on the decision of Hon’ble Allahabad High Court in case of M/s Vinay Wire and Poly Product Private Limited Vs. DGCEx [Writ Tax No. 283 of 2014] wherein the appellant has challenged the order of Hon’ble Settlement Commission passed u/s 32E of CEA, 1944. The department conducted search in the premises of the appellant and quantified a total duty evasion to the tune of INR 7.81 Crores. The appellant stated filed an application before the Settlement Commission and stated that the Department officers implanted fake files in the premises of the appellant and...