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<h1>Settlement Commission Offers Path to Resolve Central Excise Disputes Through Full Disclosure and Duty Payment</h1> The statutory provision outlines the process for settling central excise cases. An assessee can apply to the Settlement Commission before adjudication, providing full disclosure of duty liability. The application must meet specific conditions, including filing returns, receiving a show cause notice, accepting additional duty over three lakh rupees, and paying the accepted duty with interest. The application cannot be withdrawn and is subject to prescribed fees. Certain restrictions apply, such as not entertaining cases pending with appellate tribunals or courts.