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2018 (9) TMI 1941

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..... investigation up to issue of SCN and before 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 h .....

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..... AHD - Dated:- 26-9-2018 - Shri Ramesh Nair, Member (J) Shri Amal Dave, Advocate, for the Appellant. 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 appeari .....

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..... submits that the Ld. Chief Commissioner has contended regarding the disclosure of the fact on 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- .....

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..... ding initiated right from investigation up to issue of SCN and before 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 th .....

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