KALYAN JYOTI SENGUPTA, J.

( 1 ) MR. Das, Ld. Sr. Counsel appearing for the respondent No. 10, who is the Director of the respondent No. 2, has taken a preliminary objection to entertaining of and/or proceeding with this writ petition filed by the Revenue against the decision of the Settlement Commission on the strength of a judgment of the Supreme Court. He contends that the Revenue has come up with this writ petition against the decision of the Settlement Commission which is another wing of the Government Department and has been formed by and under the provisions of the Customs Act. According to him, the ratio of the aforesaid Supreme Court decision will have full application as the idea behind pronouncing the aforesaid judgment by the Apex Court was that the Government of India and/or its intra Department or the Government Undertaking should not fight against each other in order to save the valuable Government exchequer. According to him, the writ petition should be directed to be placed before the High Power Committee as envisaged under the aforesaid Supreme Court decision. The said Supreme Court decision was rendered following the earlier two pronouncements of the same Court,

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