https://www.taxtmi.com/caselaws?id=177281 Settlement applications remain maintainable under the Central Excise Act where demanded duty has been appropriated but penalty and interest imposed in the same proceeding remain unrecovered. "Case" covers proceedings for levy, assessment and collection of duty, including connected appeals or revisions. Although no further duty collection remained after appropriation of the pre-deposit, penalty and interest are legally distinct from duty and their outstanding recovery keeps the originating excise proceeding pending. Treating the matter as concluded solely because duty was realised adopts an unduly narrow construction. The Settlement Commission's rejection was erroneous and required reconsideration of the settlement application. 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 Settlement applications remain maintainable under the Central Excise Act where demanded duty has been appropriated but penalty and interest imposed in the same proceeding remain unrecovered. "Case" covers proceedings for levy, assessment and collection of duty, including connected appeals or revisions. Although no further duty collection remained after appropriation of the pre-deposit, penalty and interest are legally distinct from duty and their outstanding recovery keeps the originating excise proceeding pending. Treating the matter as concluded solely because duty was realised adopts an unduly narrow construction. The Settlement Commission's rejection was erroneous and required reconsideration of the settlement application. Case-Laws Central Excise Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177281