(Judgment of the Court was delivered by RAJIV SHAKDHER,J.)
1. The captioned writ appeal is directed against the order dated 01.11.2016, passed by the learned Single Judge.
1.1. By the impugned judgement, the learned Single Judge repelled the appellant's challenge to the final order of the Settlement Commission dated 22.09.2016.
2. To be noted, the appellant was issued a Show Cause Notice (in short, SCN) with respect to five (5) aspects. These aspects are referred to in a tabular form in paragraph 5.2. of the order passed by the Settlement Commission.
3. Learned counsel for the appellant submits that the main issue, which is raised qua the order of the Settlement Commission stands covered by a judgement of this Court dated 18.04.2017, passed in C.M.A.No.1226 of 2015, titled : M/s.Ruchika Global Interlinks V. The Customs, Excise and Service Tax Appellate Tribunal, South Regional Bench and another.
3.1. It is, therefore, the submission of the learned counsel for the appellant that he would like to withdraw the appeal, with liberty to approach the Settlement Commission, with regard to the other outstanding issues.
4. In these circumstances, as prayed, the writ appeal is dismissed as withdrawn, with liberty to approach the Settlement Commission, with regard to the outstanding issues, albeit, in accordance with law. Resultantly, pending application shall stand closed.
5. There shall, however, be no order as to costs.