https://www.taxtmi.com/caselaws?id=112210 Fresh disclosure under settlement provisions depends on whether the liability had already been conclusively disclosed to the jurisdictional officer. For the period before the Tribunal ruling, the assessee had not earlier challenged the capacity-based duty fixed under Section 3A and Rule 96ZO, so the application was not treated as a fresh disclosure and was rejected. For the later period, the post-ruling legal uncertainty meant the disclosure was treated as fresh for settlement purposes, so that application was allowed to proceed. Settlement was thus confined to the later-period application, with exclusive jurisdiction retained over the admitted matter. en-us Mon, 12 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112210 Fresh disclosure under settlement provisions depends on whether the liability had already been conclusively disclosed to the jurisdictional officer. For the period before the Tribunal ruling, the assessee had not earlier challenged the capacity-based duty fixed under Section 3A and Rule 96ZO, so the application was not treated as a fresh disclosure and was rejected. For the later period, the post-ruling legal uncertainty meant the disclosure was treated as fresh for settlement purposes, so that application was allowed to proceed. Settlement was thus confined to the later-period application, with exclusive jurisdiction retained over the admitted matter. Case-Laws Central Excise Mon, 12 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112210