https://www.taxtmi.com/caselaws?id=122544 The applicants filed settlement applications under Section 32-F(1) of the Central Excise Act for duty liability exceeding the SSI exemption limit due to clandestine activities. The Commission directed payment of the balance duty amount, rejecting the request for cum-duty price benefit. Interest liability at 10% per annum was imposed, with immunities from penalty and prosecution granted. Full immunities were allowed subject to specified conditions. The judgment finalized the settlement terms, duty liability, and consequences of non-compliance with immunities under the Act. en-us Thu, 22 Mar 2007 00:00:00 +0530 Tue, 14 Aug 2012 15:17:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122544 The applicants filed settlement applications under Section 32-F(1) of the Central Excise Act for duty liability exceeding the SSI exemption limit due to clandestine activities. The Commission directed payment of the balance duty amount, rejecting the request for cum-duty price benefit. Interest liability at 10% per annum was imposed, with immunities from penalty and prosecution granted. Full immunities were allowed subject to specified conditions. The judgment finalized the settlement terms, duty liability, and consequences of non-compliance with immunities under the Act. Case-Laws Central Excise Thu, 22 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122544