https://www.taxtmi.com/caselaws?id=47902 The court upheld the Customs and Central Excise Settlement Commission's decision to reject the petitioner's application under Section 32E of the Central Excise Act, 1944. The rejection was based on the petitioner's failure to provide a full and true disclosure of duty liability, as required by law. The court emphasized its role in judicial review as ensuring procedural compliance rather than substituting its opinion. As the Commission's decision was found to be justified and not patently erroneous, the court dismissed the writ petition, affirming the rejection of the application. en-us Fri, 01 Sep 2006 00:00:00 +0530 Sat, 31 Jul 2010 14:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47902 The court upheld the Customs and Central Excise Settlement Commission's decision to reject the petitioner's application under Section 32E of the Central Excise Act, 1944. The rejection was based on the petitioner's failure to provide a full and true disclosure of duty liability, as required by law. The court emphasized its role in judicial review as ensuring procedural compliance rather than substituting its opinion. As the Commission's decision was found to be justified and not patently erroneous, the court dismissed the writ petition, affirming the rejection of the application. Case-Laws Central Excise Fri, 01 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47902