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    <title>2018 (9) TMI 1941 - CESTAT AHMEDABAD</title>
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    <description>Rejection of compounding for alleged absence of full and true disclosure was held unsustainable where settlement proceedings had already attained finality and the disclosure had been accepted. The earlier investigative statements, by themselves, could not establish that the compounding application contained a false disclosure. As the statutory precondition of payment of adjudged dues was satisfied, refusal to compound on that basis was unjustified. The impugned order was set aside and the appeal was allowed.</description>
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      <description>Rejection of compounding for alleged absence of full and true disclosure was held unsustainable where settlement proceedings had already attained finality and the disclosure had been accepted. The earlier investigative statements, by themselves, could not establish that the compounding application contained a false disclosure. As the statutory precondition of payment of adjudged dues was satisfied, refusal to compound on that basis was unjustified. The impugned order was set aside and the appeal was allowed.</description>
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