https://www.taxtmi.com/caselaws?id=279040 The application filed by M/s. Elixir Enterprises & Hotels Pvt. Limited was rejected as non-maintainable by the Settlement Commission. The rejection was based on the application being barred under Section 32-O of the Central Excise Act, 1944, due to a previous penalty for suppression of facts and the applicant's failure to make a true and full disclosure of their service tax liability. The Bench found the application non-maintainable and ordered that a copy of the rejection order be provided to the applicants and the jurisdictional Commissioner for implementation. en-us Thu, 09 Nov 2017 00:00:00 +0530 Fri, 01 Mar 2019 07:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279040 The application filed by M/s. Elixir Enterprises & Hotels Pvt. Limited was rejected as non-maintainable by the Settlement Commission. The rejection was based on the application being barred under Section 32-O of the Central Excise Act, 1944, due to a previous penalty for suppression of facts and the applicant's failure to make a true and full disclosure of their service tax liability. The Bench found the application non-maintainable and ordered that a copy of the rejection order be provided to the applicants and the jurisdictional Commissioner for implementation. Case-Laws Service Tax Thu, 09 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279040