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2014 (9) TMI 712 - ANDHRA PRADESH HIGH COURTConcealment of facts - Customs & Central Excise Settlement Commission sent back the matter to Central Excise Officer - non-cooperation - Held that:- The relief to be granted by the Settlement Commission is in the form of immunity from prosecution. That, however, is a reward for the assessee being truthful. The relevant procedure mandates that it is only when the disclosure is complete and truthful in all respects, without any reservation, that the Settlement Commission can be expected to grant relief. If it finds that any information or fact that has bearing upon the assessment has been withheld from it, it can simply refrain from proceeding further, and drop the proceedings at that. In the instant case, the report submitted by the Commission as well as the facts referred to in para-4 of its order, the 2nd respondent has enlisted about 10 aspects, as regards which, information was withheld from it. On general conduct also, the Commission took note of the evidence and opined that the writ petitioner is not extending cooperation, meaning thereby that it has not placed the full and true facts before it. It must be said to the credit of the Commission that it had a clear comprehension of the contours of adjudication and took note of the relevant precedents on the subject. The contention of the petitioner that the settlement was not proceeded just by making an observation that the cooperation is not being extended; is not correct. - Substantial portion of the impugned order demonstrated the aspects on which the cooperation was not forthcoming. Further, it is not as if that the impugned order has taken away any accrued rights of the petitioner. Even at this stage, it can pursue the remedies that are provided for under law. The net result is that it cannot avail the benefits of immunity from prosecution - Decided against Assessee.
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