Settlement of cases procedure: rules prescribe application form, disclosure, provisional attachment and copy fees for central excise settlements. The amendment creates a statutory Settlement of Cases framework: applications must use Form SC(E)-1, filed in quintuplicate with a prescribed fee and verified annexures; the Settlement Commission may disclose application material to the Commissioner, and transmit annexures upon ordering continuation; provisional attachment procedures require the Commissioner to effect attachment, prepare inventories and circulate them; fees for obtaining copies of reports are prescribed.
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Settlement of cases procedure: rules prescribe application form, disclosure, provisional attachment and copy fees for central excise settlements.
The amendment creates a statutory Settlement of Cases framework: applications must use Form SC(E)-1, filed in quintuplicate with a prescribed fee and verified annexures; the Settlement Commission may disclose application material to the Commissioner, and transmit annexures upon ordering continuation; provisional attachment procedures require the Commissioner to effect attachment, prepare inventories and circulate them; fees for obtaining copies of reports are prescribed.
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