JUDGMENT :

(Prayer: Writ Petition is filed under Article 226 of the Constitution of India, praying for the issuance of a Writ of Certiorarified Mandamus, calling for the records on the files of the first respondent in file C.No.V/15/11-15/2010-SC dated 10.10.2013 and quashing the same while directing the first respondent to re-dispose the application for settlement filed by the petitioner under Section 32-E dated 17.06.2010, after ordering an investigation on the application filed by the applicant under Section 32-F(4) of the Act on 26.08.2013, seeking an investigation and determination of the electricity consumption patterns in the factory of the petitioner at S F No.255/6A2, Nallur Village Kavundipalayam Post, Kandampalayam, via Paramathi Taluk, Namakkal District, Tamil Nadu.)

1. The writ on hand has been instituted to quash the order passed by the Customs and Central Excise Settlement Commission dated 10.10.2013 and to issue directions to re-dispose the application for settlement filed by the petitioner under Section 32-E of the Central Excise Act [hereinafter referred to as the ‘Act’, in short].

2. The petitioner is a Private Limited Company incorporated under the Companies Act. T