https://www.taxtmi.com/caselaws?id=97256 Settlement under the Central Excise Act requires a full and true disclosure of the entire undisclosed duty liability, including the manner of its derivation and the amount accepted as payable. Where the show cause notice alleged suppression, wilful misstatement and related evasion for the whole demand, a partial admission tied to a different period did not amount to candid disclosure of the full liability. The Commission held that this defect went to jurisdiction, because full and true disclosure is a condition precedent to the matter proceeding under the settlement provisions. The application was therefore rejected as not maintainable. en-us Fri, 31 Aug 2001 00:00:00 +0530 Mon, 16 Jan 2012 11:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97256 Settlement under the Central Excise Act requires a full and true disclosure of the entire undisclosed duty liability, including the manner of its derivation and the amount accepted as payable. Where the show cause notice alleged suppression, wilful misstatement and related evasion for the whole demand, a partial admission tied to a different period did not amount to candid disclosure of the full liability. The Commission held that this defect went to jurisdiction, because full and true disclosure is a condition precedent to the matter proceeding under the settlement provisions. The application was therefore rejected as not maintainable. Case-Laws Central Excise Fri, 31 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97256