https://www.taxtmi.com/caselaws?id=347054 A settlement application under Section 32E of the Central Excise Act, 1944 was maintainable after issuance of a show cause notice, and the disclosure requirement was satisfied where the applicant identified the duty already paid and the liability admitted for the period covered by the notice. The Settlement Commission could not reject the application on a technical view merely because the applicant also raised limitation and refund contentions, since those points did not by themselves negate full and true disclosure. The rejection for want of full and true disclosure was therefore not justified. en-us Wed, 02 Aug 2017 00:00:00 +0530 Mon, 01 Jan 2018 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347054 A settlement application under Section 32E of the Central Excise Act, 1944 was maintainable after issuance of a show cause notice, and the disclosure requirement was satisfied where the applicant identified the duty already paid and the liability admitted for the period covered by the notice. The Settlement Commission could not reject the application on a technical view merely because the applicant also raised limitation and refund contentions, since those points did not by themselves negate full and true disclosure. The rejection for want of full and true disclosure was therefore not justified. Case-Laws Central Excise Wed, 02 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347054