https://www.taxtmi.com/caselaws?id=101810 True and full disclosure, payment of admitted duty, and evidence of bona fide accounting error supported settlement before the Settlement Commission with statutory immunities under Section 32K of the Central Excise Act, 1944. The applicants had identified stock discrepancies through internal verification, substantially reconciled them, and cooperated throughout the proceedings. On that basis, the Commission treated the disclosure as complete and accepted that there was no deliberate evasion, granting immunity from prosecution, penalty, fine and interest. en-us Mon, 06 May 2002 00:00:00 +0530 Sat, 11 Feb 2012 12:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101810 True and full disclosure, payment of admitted duty, and evidence of bona fide accounting error supported settlement before the Settlement Commission with statutory immunities under Section 32K of the Central Excise Act, 1944. The applicants had identified stock discrepancies through internal verification, substantially reconciled them, and cooperated throughout the proceedings. On that basis, the Commission treated the disclosure as complete and accepted that there was no deliberate evasion, granting immunity from prosecution, penalty, fine and interest. Case-Laws Central Excise Mon, 06 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101810