https://www.taxtmi.com/caselaws?id=364832 The Tribunal upheld the Commissioner (Appeals) decision to reject the appeal, emphasizing the finality of the appellant's voluntary settlement under section 11AC (1)(d) of the Central Excise Act. The appellant's admission of duty liability, deposit of dues, and waiver of show cause notice precluded reopening of proceedings or challenging the order on settled issues. This decision highlights the aim of reducing litigation and providing relief in penalty for admitting duty liability, reinforcing the significance of voluntary settlements under the law. en-us Fri, 06 Apr 2018 00:00:00 +0530 Fri, 14 Sep 2018 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364832 The Tribunal upheld the Commissioner (Appeals) decision to reject the appeal, emphasizing the finality of the appellant's voluntary settlement under section 11AC (1)(d) of the Central Excise Act. The appellant's admission of duty liability, deposit of dues, and waiver of show cause notice precluded reopening of proceedings or challenging the order on settled issues. This decision highlights the aim of reducing litigation and providing relief in penalty for admitting duty liability, reinforcing the significance of voluntary settlements under the law. Case-Laws Central Excise Fri, 06 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364832