1 Mgn IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.1170 of 2009 Union of India ) represented by the Director of Revenue ) Intelligence in the Ministry of Finance, ) Department of Revenue, Mumbai Zonal ) Unit )..PETITIONER Vs. 1.M/s.Paresh Constructions & Foundations Ltd. & Anr....Respondents Mr. P.S. Jetly with Mr. R.B. Pardesi,for the Petitioners Mr.Piyush Shah, for the Respondent No.1. CORAM : FERDINO I. REBELLO & D.G. KARNIK, JJ. DATED : 29th August, 2009. P.C. 1. Rule. Heard forthwith. 2. The Union of India is aggrieved by the order of the Settlement Commission dated 25th November, 2008. By that order the Commission held that no interest is 2 liable. It is this part of the order which is the subject matter of the present Petition. The Respondent No.1 filed an application under Section 127B of the Customs Act on 28th May, 2008. 2. The issue which arises in this petition is similar to what was in issue in Writ Petition No.2540 of 2008 and other petitions. For the reasons set out therein, in our opinion the interest would be payable and consequently the order of the Settlement Commission to that extent is set aside and the matter is remanded back to the Commission for amending its order for payment of interest. Rule made absolute accordingly. (D.G. KARNIK, J.) (F.I. REBELLO,J.)