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2010 (9) TMI 940 - HC - Central ExciseWhether the Settlement Commission should or should not accept the additional customs duty which the petitioner says is acceptable to him? Held that:- In the instant case the Settlement Commission directed the Commissioner (Investigation) to conduct investigation and the Commissioner (Investigation) submitted its report to the Settlement Commission. It is only thereafter that the Settlement Commission settled the total duty at ₹ 16,70,76,824/- as against the total admission of ₹ 8,33,88,511/- made by the respondents herein. Therefore, if the respondents have not made a complaint against the amount settled by the Settlement Commission, which is twice the amount admitted by them before the Commission, it does not lie in the mouth of the petitioner to assail that amount. It can safely be inferred that the Settlement Commission was conscious of the requirement of true and full disclosure by the respondent and considered this requirement fulfilled before arriving at the impugned settlement. Thus, this contention of the petitioner that the Settlement Commission did not go into the question of full and true disclosure at the stage of admission of the application filed by the respondents herein is untenable. No infirmity in the Settlement Commission entertaining the application for settlement. There is another aspect of the matter that needs to be highlighted. Appeal dismissed.
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