https://www.taxtmi.com/caselaws?id=33624 The Supreme Court set aside the High Court judgment and Settlement Commission order due to the failure to verify the counter claim before confirming the demand. The Court directed the Settlement Commission to conduct a proper verification exercise before issuing a Show Cause Notice and dispose of the matter in accordance with the law. Emphasizing procedural fairness and adherence to legal requirements, the judgment highlighted the importance of due process and fair opportunity for the assessee in tax matters, underscoring the significance of thorough examination before confirming any demand. en-us Thu, 09 Apr 2009 00:00:00 +0530 Sat, 30 May 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33624 The Supreme Court set aside the High Court judgment and Settlement Commission order due to the failure to verify the counter claim before confirming the demand. The Court directed the Settlement Commission to conduct a proper verification exercise before issuing a Show Cause Notice and dispose of the matter in accordance with the law. Emphasizing procedural fairness and adherence to legal requirements, the judgment highlighted the importance of due process and fair opportunity for the assessee in tax matters, underscoring the significance of thorough examination before confirming any demand. Case-Laws Central Excise Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33624