Settlement Commission

Central Excise Settlement Commission Resolves Complex Tax Cases, Excludes Fraud and Low Duty Amounts, Enforces Binding Orders.

The Settlement Commission under the Central Excise framework is designed to resolve complex cases involving tax evaders seeking to confess and settle their dues, thereby avoiding prolonged litigation. It comprises a Chairman, Vice-Chairmen, and members with expertise in Customs and Central Excise laws. Applications for settlement can be filed by manufacturers, warehouse operators, or individuals liable for excise duty, but certain cases, such as those involving fraud or low duty amounts, are excluded. The process involves submitting a detailed application, paying the additional duty, and undergoing a review by the Commission. The Commission has powers to regulate procedures, grant immunity, and enforce settlements, but cannot reduce or waive duties or penalties. Orders are conclusive and binding, with limited scope for reopening or subsequent applications.