https://www.taxtmi.com/article/detailed?id=10867 The Settlement Commission may only proceed if the twin pre conditions in section 32E are satisfied: a pre adjudication application and a full and true disclosure of duty liability and its derivation. Where these conditions are not met or the applicant has not cooperated, the Commission must remit the matter to the adjudicating authority or return the case to the Central Excise Officer under section 32L for disposal as if no application had been made. en-us Tue, 13 Dec 2022 14:57:06 +0530 Tue, 13 Dec 2022 14:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10867 The Settlement Commission may only proceed if the twin pre conditions in section 32E are satisfied: a pre adjudication application and a full and true disclosure of duty liability and its derivation. Where these conditions are not met or the applicant has not cooperated, the Commission must remit the matter to the adjudicating authority or return the case to the Central Excise Officer under section 32L for disposal as if no application had been made. Articles Central Excise Tue, 13 Dec 2022 14:57:06 +0530 https://www.taxtmi.com/article/detailed?id=10867