https://www.taxtmi.com/caselaws?id=422238 The Settlement Commission's jurisdiction is confined to settlement under the statute and it cannot assume the role of an adjudicating authority on the disputed merits of a show cause notice. Where the statutory precondition of full and true disclosure is not satisfied, the proper course is to reject the settlement application and remit the matter to normal adjudication. The impugned order was therefore beyond jurisdiction to the extent it examined valuation, confirmed the demand, and imposed consequential reliefs and penalties, and was liable to be quashed to that extent. en-us Wed, 19 Jan 2022 00:00:00 +0530 Fri, 17 Feb 2023 16:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422238 The Settlement Commission's jurisdiction is confined to settlement under the statute and it cannot assume the role of an adjudicating authority on the disputed merits of a show cause notice. Where the statutory precondition of full and true disclosure is not satisfied, the proper course is to reject the settlement application and remit the matter to normal adjudication. The impugned order was therefore beyond jurisdiction to the extent it examined valuation, confirmed the demand, and imposed consequential reliefs and penalties, and was liable to be quashed to that extent. Case-Laws Customs Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422238