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    <title>Constitution of Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (I of 1944) and Chapter XIVA of the Customs Act, 1962</title>
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    <description>The Central Government has constituted the Customs and Central Excise Settlement Commission to settle cases under Chapter V of the Central Excise Act and Chapter XIVA of the Customs Act, with applicability to Service Tax. The Commission provides a non-adversarial settlement mechanism focused on conciliation to avoid protracted litigation. Any assessee may apply in the prescribed manner making Full &amp; True disclosure of undisclosed duty or tax liabilities, how they arose, particulars of goods or services involved, and the additional amount admitted as payable.</description>
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