https://www.taxtmi.com/caselaws?id=106715 A settlement application under the excise settlement provisions was held maintainable where the dispute concerned duty liability arising under the compounded levy scheme and the matter was already pending in appeal. The majority treated the proceedings as a "case" involving levy, assessment and collection of excise duty, and held that an assessee may seek settlement at any stage of such a case. On the facts, the application was admitted because the statutory conditions were satisfied, the admitted duty had to be paid within the prescribed time, and exclusive jurisdiction would then vest in the Settlement Commission. A dissenting member considered that there was no fresh disclosure of liability and that the request merely sought a change in the manner of discharge under the existing arrangement. en-us Mon, 09 Sep 2002 00:00:00 +0530 Thu, 15 Mar 2012 13:14:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106715 A settlement application under the excise settlement provisions was held maintainable where the dispute concerned duty liability arising under the compounded levy scheme and the matter was already pending in appeal. The majority treated the proceedings as a "case" involving levy, assessment and collection of excise duty, and held that an assessee may seek settlement at any stage of such a case. On the facts, the application was admitted because the statutory conditions were satisfied, the admitted duty had to be paid within the prescribed time, and exclusive jurisdiction would then vest in the Settlement Commission. A dissenting member considered that there was no fresh disclosure of liability and that the request merely sought a change in the manner of discharge under the existing arrangement. Case-Laws Central Excise Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106715