https://www.taxtmi.com/caselaws?id=3280 The Settlement Commission under Section 32K of the Central Excise Act, 1944 may grant immunity from interest, along with prosecution, penalty and fine relief, where the assessee makes full and true disclosure and cooperates in settlement proceedings. Judicial review of such orders is confined to illegality, bias, fraud, malice or breach of the governing statute, and the merits of the settlement are not reappraised under Article 226. On that basis, a challenge to the Commission's waiver of interest and direction to refund interest paid could not be sustained. en-us Fri, 19 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3280 The Settlement Commission under Section 32K of the Central Excise Act, 1944 may grant immunity from interest, along with prosecution, penalty and fine relief, where the assessee makes full and true disclosure and cooperates in settlement proceedings. Judicial review of such orders is confined to illegality, bias, fraud, malice or breach of the governing statute, and the merits of the settlement are not reappraised under Article 226. On that basis, a challenge to the Commission's waiver of interest and direction to refund interest paid could not be sustained. Case-Laws Central Excise Fri, 19 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3280