Non compliance of the sub-section 2 of Section 32K of Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and sub-section 2 of Section 127H of the Customs Act, 1962-lmmunity granted to a person from prosecution, penalty and fine

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..... 75/29/2016-CX.8 A Government of India Ministry of Finance Department of Revenue Central Board of Excise Custom (Legal Cell) New Delhi dated the 21 st September, 2016 Instruction To All Principal Chief Commissioners/Chief Commissioners and Principal Directors General/Directors General under CBEC All Joint Secretaries and Principal Commissioners/Commis .....

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..... d time. In this regard, it has been brought to the notice of the Board that the conditions subject to which the immunity has been granted have not been complied with by the applicants in some cases, thereby rendering the order of settlement void. 2. In view of the above, field formations are instructed to closely monitor and ensure strict compliance with the conditions stipulated in the order o .....

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