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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Rejection of application for Settlement Commission - The ...


Court Rules Settlement Commission Application Rejected; Section 32(O)(1)(i) Covers Orders with Concealment Penalties Retrospectively.

March 22, 2018

Case Laws     Central Excise     HC

Rejection of application for Settlement Commission - The Explanation is clarificatory and applies retrospectively. Even absent the Explanation we would interpret Section 32(O)(1)(i) to include the orders of settlement which provides for imposition of penalty on the ground of concealment of particulars of duty liability from the Central Excise Officer - HC

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