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2018 (9) TMI 1941 - AT - Central ExciseRejection of Compounding of offence - rejection on the ground that true and full disclosure not made - Rule 6 of Central Excise (Compounding of Offence) Rules, 2005 - HELD THAT:- The fact is not under dispute that after proceeding 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 the order whereby the case has been settled on demand of dues as ordered by the Settlement Commission - With this proceeding, it cannot be said that the appellant have not made the true and correct disclosure in their application. Even if it is accepted that the appellant during investigation, at the time of filing of reply made some declaration which were not found correct that cannot amount to a disclosure of incorrect fact before the compounding authority. As per the compounding of offence provision, the only requirement is that the adjudged dues should be deposited before making an application which is not under dispute. Therefore, there is no reason why the application for compounding should not be accepted. Appeal allowed - decided in favor of appellant.
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