IN THE HIGH COURT OF JUDICATURE AT BOMBAY while deciding on 8.7.09 the Writ Petition No.2356 of 2009 in re: ALLUMINIUM PROFILES LIMITED vs U.O.I it was observed as follows:-

QUOTE: It is clear that as the order of settlement commission is final and mode of recovery is also set out therein, it will not be open to the Collector of Central Excise assuming that the circular of 5th August 1985 and 11.4.1994 to interfere with the order passed by the Settlement Commission, which is exercising quasi judicial powers. In the circumstances, can a writ court exercising extra ordinary jurisdiction, when the settlement commission has thought it fit not to grant any instalment, grant instalments assuming that under Section 32F(8) there is an imploed power to grant instalments. This Court ordinarily, ought not to interfere in the exercise of its extra ordinary jurisdiction with the order passed by the Settlement Commission.UNQUOTE

[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_wp_2356]

HIGH COURT ORDERS

VENKATRAMAN RAGGHUPATHY, Web admin.

HIGH COURT JUDGEMENTS extra ordinary jurisdiction, quasi judicial powers, Settlement Commission