https://www.taxtmi.com/caselaws?id=177281 A settlement application under Section 32E of the Central Excise Act was considered maintainable where duty had already been appropriated but penalty and interest from the same proceeding remained unrecovered. The article explains that the statutory expression "case" under Section 31(c) extends to proceedings connected with levy, assessment and collection, including appeal or revision, and is not exhausted merely because the duty component has been realised. Penalty and interest are treated as distinct from duty, so the original excise dispute continued to subsist for those liabilities. A narrow reading that would end the matter once duty was collected was rejected, and the refusal to entertain settlement was treated as erroneous. en-us Tue, 15 Jul 2008 00:00:00 +0530 Wed, 06 Jan 2016 14:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177281 A settlement application under Section 32E of the Central Excise Act was considered maintainable where duty had already been appropriated but penalty and interest from the same proceeding remained unrecovered. The article explains that the statutory expression "case" under Section 31(c) extends to proceedings connected with levy, assessment and collection, including appeal or revision, and is not exhausted merely because the duty component has been realised. Penalty and interest are treated as distinct from duty, so the original excise dispute continued to subsist for those liabilities. A narrow reading that would end the matter once duty was collected was rejected, and the refusal to entertain settlement was treated as erroneous. Case-Laws Central Excise Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177281