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TMI Blog2019 (6) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... non to consider the Settlement Application from the initiation of the proceedings till the conclusion thereof. The Commission is empowered to reject the application at any stage if it comes to its knowledge that the applicant/co-applicant has failed to make a true and full disclosure. Petition dismissed. - WRIT PETITION No.13485/2017 (T-TAR) - - - Dated:- 31-1-2019 - MRS. S. SUJATHA J. Petitioner: [By Sri Pradyumna.G.H., ADV.] O R D E R The petitioner has assailed the order No.36/2016 C.EX. dated 30.09.2016 passed by the Settlement Commission, Chennai. 2. The petitioner is a Partnership Firm engaged in the manufacture of Adhesive and Self-Adhesive Tapes falling under Chapter Heading 3919 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .2016 was passed by the Additional Commissioner of Central Excise, Bangalore-III Commissionerate adjudicating the show cause notice in respect of which the application had been filed. The Settlement Commission after hearing the parties, passed the order impugned rejecting the Settlement Application as not maintainable on the ground that the petitioner had failed to make true and full disclosure of the matter in as much as it had withheld the fact of the adjudication order passed by the Additional Commissioner. Hence, this writ petition. 5. Learned counsel Sri. Pradyumna G.H., appearing for the petitioner submitted that indisputably the adjudication order dated 28.3.2016 was dispatched by the Central Excise Department through speed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, Bangalore-III Commissionerate vide order in original dated 28.3.2016 was noticed by the Commission. In the reply dated 11.4.2016 to the first notice, the petitioner has not brought to the notice of the Commissioner in as much as the adjudication order passed by the Addl. Commissioner in pursuant to the show cause notice. In such circumstances, the Commission held that the petitioner has not only failed to make a true and full disclosure but gave a false declaration about the case pending and accordingly rejected the application. Full and true disclosure to the satisfaction of the Commission is sine qua non to consider the Settlement Application from the initiation of the proceedings till the conclusion thereof. The Commission is empowere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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