Revenue challenged the validity of the order of the settlement commission by way of a writ on the ground that the assessee had filed a bulky paper book with the Commission and furnished a copy of the same to it only a day in advance, therefore, the department did not get sufficient opportunity to controvert the contents of the paper book. Held that the order of the Commission does not refer to any document in the paper book, therefore, the grievance of the department that it could not controvert the same is unfounded. Department has not otherwise challenged the merits of the order or the fact that the objections raised by it in its report were not considered by the Commission.  Petition of revenue is dismissed.  (WP No. 12320 of 2017   dt.  5-02- 2019)