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2022 (12) TMI 8 - HC - Central ExciseValidity of order passed by Settlement Commission - it is alleged that the petitioners have not made full and true disclosure and have not cooperated in the proceedings conducted by it - HELD THAT:- Although, Mr Singla’s stand is that the provisions of Section 32F(5) of Central Excise Act 1944 will come to the aid of the respondents/revenue, that position is not correct. Once the Settlement Commission comes to a conclusion that there has been no true and fair disclosure of facts and the manner in which the liability has been derived, the Settlement Commission cannot then proceed to adjudicate the liability. This emerges upon a plain reading of Section 32E of Central Excise Act, 1944. Unless the twin conditions mentioned therein are fulfilled, the Settlement Commission cannot move further in the matter. The Settlement Commission is, necessarily, then required to remit the matter to the concerned statutory authority - in this case, the petitioners have got practically no benefit in approaching the Settlement Commission, as the quantum of liability which was indicated in the aforementioned show cause notice(s) is practically what has been the thrust on them via impugned orders. The impugned orders cannot be sustained - the matter is remitted to the concerned statutory authority for initiation of next steps, if any, as per the law.
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