https://www.taxtmi.com/caselaws?id=260851 A settlement application under the Central Excise Act could not be rejected merely because the assessee admitted only part of a composite demand while disputing interest and a separate Cenvat credit demand; the Court held that such disputes did not make the application invalid, and the Commission had to consider the matter under the statutory settlement procedure. The Court also held that pendency of a different writ petition did not trigger the bar on settlement, because it was not the same case pending before a court or tribunal. The rejection was set aside and the matter was remitted to the Settlement Commission for fresh consideration in accordance with law. en-us Mon, 08 Dec 2014 00:00:00 +0530 Thu, 25 Jun 2015 10:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260851 A settlement application under the Central Excise Act could not be rejected merely because the assessee admitted only part of a composite demand while disputing interest and a separate Cenvat credit demand; the Court held that such disputes did not make the application invalid, and the Commission had to consider the matter under the statutory settlement procedure. The Court also held that pendency of a different writ petition did not trigger the bar on settlement, because it was not the same case pending before a court or tribunal. The rejection was set aside and the matter was remitted to the Settlement Commission for fresh consideration in accordance with law. Case-Laws Central Excise Mon, 08 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260851