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2018 (1) TMI 37

Head Note / Extract:
GTA services - Section 32E of Central Excise Act, 1944 - power to approach Settlement Commission - Held that: - Once it is established that applicant is not eligible to approach Settlement Commission, granting another opportunity to be heard on merits is meaningless - There may be cases where it is possible for the Commission to record a finding that the disclosure made in the application is “full and true”. There may, however, be situations in which the Commission may not be able to, at the stage of admission of the application, record a finding with any amount of certainty. In any such situation, it will not be legally impermissible for the Commission to keep the question open as it has done in the instant case to be examined at a later stage or at the stage of final disposal of the application.

Settlement application rejected.

 


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