2009 (8) TMI 461

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.... of the writ petition, the petitioner has challenged the order dated 12-7-04 [2004 (172) E.L.T. 498 (Sett. Comm.)] passed by the Settlement Commission, Customs and Central Excise, Principal Bench, New Delhi whereby the petitioner's application S. A. (E) 510 of 2004 has been rejected. 2. We have heard Shri A. P. Mathur, learned counsel for the petitioner and Shri B.K.S. Raghuwansi, learned Senior ....

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...., Moradabad in which it has been stated that the said application had been rejected on 25th July, 2000. Under Section 32E of the Central Excise Act, 1944, an application for settlement of cases can be filed before the Settlement Commission in respect of a full true discloser of duty liability which has not been disclosed by a manufacturer before the Central Excise Officer having jurisdiction. 5. ....