https://www.taxtmi.com/caselaws?id=97299 A settlement application under the Central Excise Act must rest on a full and true disclosure of duty liability, including the manner of its derivation, together with cooperation in the proceedings. Where the applicants fail to substantiate the disputed demand, do not comply with directions to pay the admitted amount, and use the process to seek re-adjudication, the Commission may treat the settlement conditions as unmet. In that situation, Section 32L permits the matter to be sent back to the jurisdictional Central Excise Officer for disposal in accordance with law. en-us Fri, 07 Sep 2001 00:00:00 +0530 Mon, 16 Jan 2012 12:11:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97299 A settlement application under the Central Excise Act must rest on a full and true disclosure of duty liability, including the manner of its derivation, together with cooperation in the proceedings. Where the applicants fail to substantiate the disputed demand, do not comply with directions to pay the admitted amount, and use the process to seek re-adjudication, the Commission may treat the settlement conditions as unmet. In that situation, Section 32L permits the matter to be sent back to the jurisdictional Central Excise Officer for disposal in accordance with law. Case-Laws Central Excise Fri, 07 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97299