Constitution of a Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (1 of 1944) and Chapter XIVA of the Customs Act, 1962 (52 of 1962)

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....य प्रधान आयुक्त, केन्द्रीय वस्तु,  सेवाकर एवं उत्पाद शुल्क आयुक्ता&#235....

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....xercise of the powers conferred by sub- section (1) and sub-section (2) of section 32 of the erstwhile Central Excise Act, 1944 (1 of 1944), the Central Government has constituted a Commission to be called the Customs and Central Excise Settlement Commission, for settlement of cases under Chapter V of the Central Excise Act, 1944 (1 of 1944) and Chapter XIVA of the Customs Act, 1962 (52 of 1962). ....

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....ttlement. Any assessee can make an application in such form and in such manner as prescribed by the Commission and containing "Full & True" disclosure of his duty liability which has not been disclosed before the proper officer having jurisdiction, the manner in which such liability has been derived, the additional amount of Customs or Excise Duty or Service Tax accepted to be payable by him as al....