R.V. Easwar, J.

1. This writ petition under Article 226/ 227 of the Constitution of India has been filed by the Union of India, through the Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi and the Assistant Director (Investigation), Directorate General of Central Excise Intelligence, West Block-VII Wing No.VI, Second Floor, R. K. Puram, New Delhi as petitioner Nos.1 & 2 respectively for issuance of a writ of certiorari or any other order or direction in the nature of a writ quashing and setting aside the majority opinion of the Customs and Central Excise Settlement Commission (Principal Bench, New Delhi) in its order dated 12.03.2012 and for upholding the minority opinion expressed therein, and for issuance of any other directions or orders deemed fit and proper, in favour of the petitioners.

2. A preliminary point was raised in the course of the hearing of the writ petition to the effect that the Assistant Director (Investigation) who is petitioner No.2, has no locus standi to challenge the order of the Settlement Commission as he is only an investigative authority without any power of assessment. The learned Additional Solicitor General, pu