https://www.taxtmi.com/highlights?id=38499 Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section 32(O)(1)(i) to include the orders of settlement which provides for imposition of penalty on the ground of concealment of particulars of duty liability from the Central Excise Officer - HC en-us Thu, 22 Mar 2018 08:34:43 +0530 Thu, 22 Mar 2018 08:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=38499 Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section 32(O)(1)(i) to include the orders of settlement which provides for imposition of penalty on the ground of concealment of particulars of duty liability from the Central Excise Officer - HC Highlights Central Excise Thu, 22 Mar 2018 08:34:43 +0530 https://www.taxtmi.com/highlights?id=38499