https://www.taxtmi.com/caselaws?id=237682 Proceedings before the Settlement Commission are treated as judicial proceedings only for the limited purposes specified in Section 32P of the Central Excise Act, 1944. The Tribunal had to determine whether admissions recorded in that forum were shown to be erroneous and whether those admissions were binding on the Revenue for the undervaluation dispute. Because no clear finding was recorded on those matters, the demand confirmation could not stand on the existing record and required reconsideration. The High Court therefore set aside the confirmation to the extent stated and remanded the issue for fresh consideration in accordance with law. en-us Tue, 13 Mar 2012 00:00:00 +0530 Wed, 02 Oct 2013 23:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237682 Proceedings before the Settlement Commission are treated as judicial proceedings only for the limited purposes specified in Section 32P of the Central Excise Act, 1944. The Tribunal had to determine whether admissions recorded in that forum were shown to be erroneous and whether those admissions were binding on the Revenue for the undervaluation dispute. Because no clear finding was recorded on those matters, the demand confirmation could not stand on the existing record and required reconsideration. The High Court therefore set aside the confirmation to the extent stated and remanded the issue for fresh consideration in accordance with law. Case-Laws Central Excise Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237682