https://www.taxtmi.com/caselaws?id=116152 Settlement proceedings may deal with a composite show cause notice as a whole where the controversy across the relevant periods is the same, avoiding multiplicity of litigation. In this matter, the Commission treated the earlier admission order as no bar to final settlement of the entire notice. Where the applicant made full disclosure, admitted the duty liability and cooperated, immunity from penalty and prosecution was considered appropriate. However, failure to pay the dues at the proper time justified continued liability to simple interest at 10% per annum on the settled amount, so full immunity from interest was refused. en-us Thu, 03 Mar 2005 00:00:00 +0530 Thu, 07 Jun 2012 16:40:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116152 Settlement proceedings may deal with a composite show cause notice as a whole where the controversy across the relevant periods is the same, avoiding multiplicity of litigation. In this matter, the Commission treated the earlier admission order as no bar to final settlement of the entire notice. Where the applicant made full disclosure, admitted the duty liability and cooperated, immunity from penalty and prosecution was considered appropriate. However, failure to pay the dues at the proper time justified continued liability to simple interest at 10% per annum on the settled amount, so full immunity from interest was refused. Case-Laws Central Excise Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116152