https://www.taxtmi.com/caselaws?id=47942 The court dismissed the petition, affirming the Settlement Commission's rejection of the application under Section 32E of the Central Excise Act. The court found the petitioner's approach to the Commission as not bona fide and an attempt to delay the adjudication process. The court emphasized that the Settlement Commission is not meant for tax-dodgers seeking refuge after the discovery of fraud, and upheld the Commission's decision as lawful and not arbitrary. en-us Fri, 25 Aug 2006 00:00:00 +0530 Sat, 31 Jul 2010 17:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47942 The court dismissed the petition, affirming the Settlement Commission's rejection of the application under Section 32E of the Central Excise Act. The court found the petitioner's approach to the Commission as not bona fide and an attempt to delay the adjudication process. The court emphasized that the Settlement Commission is not meant for tax-dodgers seeking refuge after the discovery of fraud, and upheld the Commission's decision as lawful and not arbitrary. Case-Laws Central Excise Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47942