HC cannot interfere when Settlement Commission remanded matter back to Adjudicating Authority

Diksat Transworld Limited Vs Commissioner of Service Tax (Madras High Court) Conclusion: When the Commission itself categorically made a finding that it was not possible to settle the matter and documents and evidences were to be examined by the Adjudicating Authority, then there was no much scope for the High Court to interfere with the orders passed and by sending the matter back to the Adjudicating Authority, assessee would also get an opportunity to produce all the documents and evidences to establish his case. Thus, sssessee had not established any acceptable reasons for the purpose of in...