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2019 (6) TMI 379 - HC - Central ExciseMaintainability of Settlement Commission application - Section 32-E of Central Excise Act - Settlement Application rejected as not maintainable on the ground that the petitioner had failed to make true and full disclosure of the matter in as much as it had withheld the fact of the adjudication order passed by the Additional Commissioner - HELD THAT:- The Commission held that the petitioner has not only failed to make a true and full disclosure but gave a false declaration about the case pending and accordingly rejected the application. Full and true disclosure to the satisfaction of the Commission is sine qua non to consider the Settlement Application from the initiation of the proceedings till the conclusion thereof. The Commission is empowered to reject the application at any stage if it comes to its knowledge that the applicant/co-applicant has failed to make a true and full disclosure. Petition dismissed.
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