TMI Blog2017 (8) TMI 1112X X X X Extracts X X X X X X X X Extracts X X X X ..... , before adjudication, to the Settlement Comission to have the case settled in such form and in such manner as may be prescribed and containing the full and true disclosure of his duty liability, which has not been disclosed before the Central Excise Officer having jurisdiction - the petitioner had rightly approached the Commission on issuance of show cause notice. Whether there has been a full and true disclosure of the duty liability by the petitioner in the application filed before the Commission? - Held that: - the facts of the case are quite peculiar and distinct and the term, full and true disclosure has to be interpreted considering the facts of each case and if such an interpretation is given, in my view, there has been a full an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The petitioner is M/s. Tamil Nadu Newsprint and Papers Limited, Government of Tamil Nadu Company and they are aggrieved by the order passed by the Settlement Commission, Additional Bench, Chennai in rejecting their application filed for settlement of the demand raised in the show cause notice dated 02.12.2002 on the ground that the petitioner has not made full and true disclosure of their duty liability. 3. The controversy involved in this writ petition lies in a very narrow campus. The petitioner is engaged in the manufacture of paper and paper products falling under Chapter No. 48 of the First Schedule to the Central Excise Tariff Act, 1985 and they have been availing Modvat/Cenvat credit facility for discharging central excise duty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the show cause notice was issued was from November 1997 to June 2001, which was the period of dispute. The petitioner referred to the show cause notice dated 02.12.2002 in the proceedings pending before the Commissioner of Central Excise, Tiruchirapalli. In column No.12 of the application, the petitioner had mentioned that the additional amount of duty disclosed and accepted as payable being ₹ 24,13,266/-. The petitioner had further stated that they have remitted a sum of ₹ 28,00,923/- and therefore, seeking a refund of ₹ 3,87,657/-. Thus, as per the annexure, the admitted duty liability was ₹ 24,13,266/-. In other words, the petitioner s case was that they are entitled for refund of ₹ 3,87,657/- as to that e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a full and true disclosure of their duty liability . Section 32E of the Central Excise Act, 1944 deals with applications for settlement of cases. Sub-section (1) of Section 32E states that, an assessee may, in respect of a case, relating to him make an application, before adjudication, to the Settlement Comission to have the case settled in such form and in such manner as may be prescribed and containing the full and true disclosure of his duty liability, which has not been disclosed before the Central Excise Officer having jurisdiction. The term case has been defined under Section 31(c) to mean any proceedings under the Act for levy, assessment and collection of excise duty pending before the adjudicating authority on the date on which the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tand that part of the demand is time- barred and could not have sought for any refund as the Commission has no such power to order for refund. 7. In my considered view, the facts of the case are quite peculiar and distinct and the term, full and true disclosure has to be interpreted considering the facts of each case and if such an interpretation is given, in my view, there has been a full and true disclosure by the petitioner, though the manner in which it has been presented may not be appropriate, the reason being that the show cause notice itself was restricted to the period from November, 1997 to June, 2001. It is only after the receipt of the show cause notice that the petitioner had the cause of action to appear before the Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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