IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA Civil Writ Petition No.564 of 2007. Date of decision: 20.03.2010. M/s.Surindera Engg.Co.Ltd. …Petitioner Versus Customs & Central Excise & Others …Respondents Coram The Hon’ble Mr.Justice Dev Darshan Sud,J. The Hon’ble Mr.Justice Kuldip Singh,J. Whether approved for reporting ?1 No. For the Petitioner: Mr.M.M. Khanna, Senior Advocate with Mr.Goverdhan Sharma, Advocate. For the Respondents: Mr.Janesh Mahajan, Central Government Counsel. Per Dev Darshan Sud,J.(Oral). It is undisputed before us that the petitioner approached the Settlement Commission, Customs and Central Excise which by its order dated 12.1.2006 passed under Section 32F(7)of the Central Excise Act, 1944, and the petitioner herein was granted immunity and the case for outstanding dues settled. The grievance of the petitioner is that he has been directed to pay 10% interest on the settled amount. He submits that the case of the petitioner has not been considered for waiver of interest or for 1 Whether the reporters of Local Papers may be allowed to see the judgement? Yes. 2 reduction in the rate of interest as has been done in the case of other assesses before the Commission. The request of the petitioner has been rejected by Annexure P-3 on the ground that no review is provided for in the Act. Petitioner pleads that its industrial Unit is a sick Unit and the case is pending before the BIFR and was thus entitled to the benefit claimed. He has challenged the rejection of his request on a number of grounds including violation of Article 14 of the Constitution of India. We are not inclined to interfere in the order of the Commission. However, it is open to the petitioner to approach the Commission, which may consider the case of the petitioner in accordance with law for reduction in the rate of interest, if the circumstances so warrant. The decision shall be taken by the Commission independently and entirely uninfluenced by the order of this Court. This writ petition is disposed of. There shall be no order as to costs. All interim orders are vacated. All miscellaneous applications are disposed of. (Dev Darshan Sud) Judge. March 20, 2010 (Kuldip Singh) (aks) Judge.