https://www.taxtmi.com/caselaws?id=373609 The court held that the Settlement Commission cannot act as an adjudicating authority to decide show cause notices and determine demands raised, emphasizing it must operate within its conferred powers. It stressed the necessity of "full and true" disclosure for settlement applications, citing relevant precedents. The Settlement Commission cannot adjudicate highly contested facts and must adhere to strict procedural timelines. Specific cases highlighted failures to disclose fully and truly, leading to demands being upheld. The court quashed Settlement Commission orders confirming demands, remitting cases for adjudication by Central Excise Officer, considering defense and contentions. en-us Thu, 20 Dec 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373609 The court held that the Settlement Commission cannot act as an adjudicating authority to decide show cause notices and determine demands raised, emphasizing it must operate within its conferred powers. It stressed the necessity of "full and true" disclosure for settlement applications, citing relevant precedents. The Settlement Commission cannot adjudicate highly contested facts and must adhere to strict procedural timelines. Specific cases highlighted failures to disclose fully and truly, leading to demands being upheld. The court quashed Settlement Commission orders confirming demands, remitting cases for adjudication by Central Excise Officer, considering defense and contentions. Case-Laws Central Excise Thu, 20 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373609