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2013 (1) TMI 382 - HC - Central ExciseSettlement commission - Whether difference in interest liability calculated by assessee amounts to non-cooperation in disclosing full facts with honesty, results relegated the matter to the adjudicating authority - Assessee filed an application before the Settlement Commission seeking settlement - Entire amount claimed in the SCN has been offered to tax - Held that:- Since the petitioner has admittedly paid the entire duty liability of Rs. 60.45 lakhs claimed by the Revenue and has also offered to pay interest amounting to Rs. 5.28 lakhs. The Settlement Commission could not have recorded that the petitioner has not cooperated.The decision of the Settlement Commission that the petitioner has not cooperated in the proceedings cannot be sustained. In favour of assessee
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