2017 (1) TMI 351

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..... able to show that at any point of time Settlement Commission imposed penalty on the assessee on the ground of concealment of particulars of his duty liability so as to contradict Section 32-O(1) of Act, 1944 - petition dismissed. - Writ Tax No. 412 of 2014 - - - Dated:- 14-9-2016 - Sudhir Agarwal and Kaushal Jayendra Thaker, JJ. Shri Amit Mahajan, SSC, for the Petitioner. Shri Ashish .....

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..... 12. . The Bench observes that the applicant has made full and true disclosure and cooperated in the settlement proceedings. The applicant company has admitted entire duty liability and paid the same along with the interest . 3. Thus, it is evident that penalty was not imposed on account of concealment of particulars of his duty liability but for other reason. 4. If that be so, it .....

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