https://www.taxtmi.com/caselaws?id=430891 The court found that the Settlement Commission's orders were flawed as the petitioners did not make "full and true disclosure," leading to the remittance of the case to the statutory authority. The court clarified that the Settlement Commission lacks the power to waive the disclosure pre-conditions and cannot act as an adjudicating authority. Consequently, the court set aside the orders and quashed the demand notice, remitting the matter for further action in accordance with the law. en-us Wed, 16 Nov 2022 00:00:00 +0530 Thu, 01 Dec 2022 07:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430891 The court found that the Settlement Commission's orders were flawed as the petitioners did not make "full and true disclosure," leading to the remittance of the case to the statutory authority. The court clarified that the Settlement Commission lacks the power to waive the disclosure pre-conditions and cannot act as an adjudicating authority. Consequently, the court set aside the orders and quashed the demand notice, remitting the matter for further action in accordance with the law. Case-Laws Central Excise Wed, 16 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430891