https://www.taxtmi.com/caselaws?id=32039 Filing an application before the Settlement Commission and making suo motu duty payment do not, by themselves, amount to an admission of fraud, collusion, suppression of facts, or wilful misstatement. The settlement mechanism under Section 32E allows disclosure of duty liability and the circumstances in which it arose, so settlement proceedings alone do not establish deliberate wrongdoing. For Cenvat credit on a supplementary invoice, Rule 7(1)(b) denies credit only where the additional duty became payable because of fraud, suppression, wilful misstatement, or similar intent to evade duty. In the absence of a specific finding or supporting material on those grounds, credit cannot be denied merely because settlement proceedings were initiated and duty was paid. en-us Tue, 30 Sep 2008 00:00:00 +0530 Sat, 10 Jan 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32039 Filing an application before the Settlement Commission and making suo motu duty payment do not, by themselves, amount to an admission of fraud, collusion, suppression of facts, or wilful misstatement. The settlement mechanism under Section 32E allows disclosure of duty liability and the circumstances in which it arose, so settlement proceedings alone do not establish deliberate wrongdoing. For Cenvat credit on a supplementary invoice, Rule 7(1)(b) denies credit only where the additional duty became payable because of fraud, suppression, wilful misstatement, or similar intent to evade duty. In the absence of a specific finding or supporting material on those grounds, credit cannot be denied merely because settlement proceedings were initiated and duty was paid. Case-Laws Central Excise Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32039