https://www.taxtmi.com/caselaws?id=210470 Where an applicant before the Settlement Commission made a full and true disclosure after withdrawing the pending appeal, the refusal to grant immunity from prosecution was held unsustainable because the Commission failed to apply the correct burden of proof in a clandestine manufacture and removal dispute. The department was required to establish the charge, including the nature and value of the goods, and the materials on record showed inadequate appreciation of that burden and of the disclosure and liability quantification. The writ challenge succeeded to that extent, immunity from prosecution was granted, and the remaining settlement findings were left undisturbed. en-us Wed, 10 Aug 2011 00:00:00 +0530 Fri, 05 Oct 2012 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210470 Where an applicant before the Settlement Commission made a full and true disclosure after withdrawing the pending appeal, the refusal to grant immunity from prosecution was held unsustainable because the Commission failed to apply the correct burden of proof in a clandestine manufacture and removal dispute. The department was required to establish the charge, including the nature and value of the goods, and the materials on record showed inadequate appreciation of that burden and of the disclosure and liability quantification. The writ challenge succeeded to that extent, immunity from prosecution was granted, and the remaining settlement findings were left undisturbed. Case-Laws Central Excise Wed, 10 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210470