1. In both these petitions common question of law and facts are involved hence they are decided by this common judgment. For convenience of the court, the facts are taken from CWP No.4752/2018.

2. By way of these petitions, the petitioners have assailed the judgment and order of the Settlement Commission whereby Settlement Commission has rejected the applications preferred by the petitioners on the ground that they have not fulfilled the condition of Section 32E of the Central Excise Act, 1944.

3. The facts of the case are that the petitioner is a Private Ltd. Company engaged in the transportation of goods by road. The petitioner owns more than four hundred vehicles for the purpose of transportation of goods. All the vehicles are registered as 'Public Carrier' and accordingly Road tax, registration charges, etc. stand discharged. The petitioner was providing goods transport agency service (GTA service) under Service tax laws. Liability of payment of Service tax under GTA service was on the service receiver. The receiver, Sh. Cement Ltd. (for short SCL) was discharged Service tax on the GTA service provided by the petitioner. The Service tax Department had been accepting this