Non compliance of the sub-section 2 of Section 32K of Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and sub-section 2 of Section 127H of the Customs Act, 1962-lmmunity granted to a person from prosecution, penalty and fine
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Immunity withdrawal for non compliance with settlement payment triggers enforcement and requirement to notify the settlement commission. Non payment of sums under a Settlement Commission order withdraws immunity from prosecution, penalty and fine granted under Section 32K(2) (as applied to service tax and customs). Field formations must monitor compliance with settlement conditions and the jurisdictional Commissioner should notify the Commission and initiate appropriate action under the relevant law in case of violations.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Immunity withdrawal for non compliance with settlement payment triggers enforcement and requirement to notify the settlement commission.
Non payment of sums under a Settlement Commission order withdraws immunity from prosecution, penalty and fine granted under Section 32K(2) (as applied to service tax and customs). Field formations must monitor compliance with settlement conditions and the jurisdictional Commissioner should notify the Commission and initiate appropriate action under the relevant law in case of violations.
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