https://www.taxtmi.com/caselaws?id=76166 A settlement application under section 32E of the Central Excise Act required a full and true disclosure of duty liability not earlier disclosed to the excise authority. Where the furnace capacity had already been determined, the duty liability had been admitted and paid, and the application disclosed no new or additional liability, the Settlement Commission could not treat the same admitted liability as a fresh disclosure. On those facts, rejection of the settlement application was upheld. en-us Wed, 26 Aug 2009 00:00:00 +0530 Sun, 13 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76166 A settlement application under section 32E of the Central Excise Act required a full and true disclosure of duty liability not earlier disclosed to the excise authority. Where the furnace capacity had already been determined, the duty liability had been admitted and paid, and the application disclosed no new or additional liability, the Settlement Commission could not treat the same admitted liability as a fresh disclosure. On those facts, rejection of the settlement application was upheld. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76166