2018 (9) TMI 1941

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.... Mrs. Nitina Nagori, AR, for the Respondent. Order This appeal is directed against the order passed by Chief Commissioner rejecting the compounding of offence under Rule 6 of Central Excise (Compounding of Offence) Rules, 2005. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that the application was rejected on the ground that the....

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.... the basis of the reply filed by the appellant in defense to the SCN. Since subsequently entire fact was disclosed even though some contradictory submission was made by the appellant during investigation, reply to Show Cause that does not exist. He submits that the entire dues have been paid which is pre-condition for compounding of the offence. He placed reliance of the following judgments. ....

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....efore adjudication process, the matter was taken up with the Settlement Commission even before the Settlement Commission there is a condition that the applicant should make true and correct disclosure of the fact which the appellant have made. The Settlement Commission after satisfying with the disclosure made by the appellant pass the order whereby the case has been settled on demand of dues as o....