https://www.taxtmi.com/caselaws?id=109642 The Commission rejected the settlement application under Section 32E of the Central Excise Act, 1944, as there was no pending dispute regarding the levy and assessment of duty for settlement. The Commission clarified that "case" under Section 31(c) encompasses the entire process from levy to collection, not just recovery proceedings. The application was deemed an attempt to seek waiver of penalty and interest already confirmed by the Supreme Court. The Commission found the cited judicial precedents inapplicable and concluded that the application did not meet the definition of "case" and was rejected under Section 32F(1) of the Central Excise Act, 1944. en-us Fri, 29 Aug 2003 00:00:00 +0530 Wed, 11 Apr 2012 11:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109642 The Commission rejected the settlement application under Section 32E of the Central Excise Act, 1944, as there was no pending dispute regarding the levy and assessment of duty for settlement. The Commission clarified that "case" under Section 31(c) encompasses the entire process from levy to collection, not just recovery proceedings. The application was deemed an attempt to seek waiver of penalty and interest already confirmed by the Supreme Court. The Commission found the cited judicial precedents inapplicable and concluded that the application did not meet the definition of "case" and was rejected under Section 32F(1) of the Central Excise Act, 1944. Case-Laws Central Excise Fri, 29 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109642