https://www.taxtmi.com/caselaws?id=120635 A settlement application under the Central Excise Act, 1944 was considered maintainable at the de novo adjudication stage after remand, because the phrase "at any stage of a case" was read broadly to include proceedings still pending before the adjudicating authority. The fact that the original adjudication had been partly set aside did not prevent settlement jurisdiction from being invoked while the dispute remained alive. The Commission also treated the assessee's admission of a substantial duty liability as supporting consideration of the application, and the matter was admitted for further proceedings. en-us Fri, 13 Jun 2003 00:00:00 +0530 Mon, 23 Jul 2012 12:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120635 A settlement application under the Central Excise Act, 1944 was considered maintainable at the de novo adjudication stage after remand, because the phrase "at any stage of a case" was read broadly to include proceedings still pending before the adjudicating authority. The fact that the original adjudication had been partly set aside did not prevent settlement jurisdiction from being invoked while the dispute remained alive. The Commission also treated the assessee's admission of a substantial duty liability as supporting consideration of the application, and the matter was admitted for further proceedings. Case-Laws Central Excise Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120635