https://www.taxtmi.com/caselaws?id=177281 The court found that the collection of penalty and interest constitutes a pending "case" under Section 31(c) of the Central Excise Act, 1944. It concluded that the case continues until the entire collection, including penalty and interest, is made. The court set aside the Settlement Commission's rejection of the application and directed reconsideration based on this interpretation. The writ petition was allowed, and no costs were awarded. 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 The court found that the collection of penalty and interest constitutes a pending "case" under Section 31(c) of the Central Excise Act, 1944. It concluded that the case continues until the entire collection, including penalty and interest, is made. The court set aside the Settlement Commission's rejection of the application and directed reconsideration based on this interpretation. The writ petition was allowed, and no costs were awarded. Case-Laws Central Excise Tue, 15 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177281