https://www.taxtmi.com/article/detailed?id=10076 Whether the Settlement Commission may rectify its own mistakes is considered in light of the statutory requirement of full and true disclosure for pre-adjudication settlements. Though no explicit textual power to rectify appears in the statute, errors apparent from the original records and admissions should be addressed by the Commission through procedural clarification or rectification rather than by fresh factual adjudication in writ proceedings. en-us Tue, 16 Nov 2021 11:02:53 +0530 Tue, 16 Nov 2021 11:02:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10076 Whether the Settlement Commission may rectify its own mistakes is considered in light of the statutory requirement of full and true disclosure for pre-adjudication settlements. Though no explicit textual power to rectify appears in the statute, errors apparent from the original records and admissions should be addressed by the Commission through procedural clarification or rectification rather than by fresh factual adjudication in writ proceedings. Articles Central Excise Tue, 16 Nov 2021 11:02:53 +0530 https://www.taxtmi.com/article/detailed?id=10076