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2018 (9) TMI 1941

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..... ndent. Order This appeal is directed against the order passed by Chief Commissioner rejecting the compounding of offence under Rule 6 of Central Excise (Compounding of Offence) Rules, 2005. 2. Sh. Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that the application was rejected on the ground that the appellant have not made full and true disclosure of the fact befor .....

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..... N. Since subsequently entire fact was disclosed even though some contradictory submission was made by the appellant during investigation, reply to Show Cause that does not exist. He submits that the entire dues have been paid which is pre-condition for compounding of the offence. He placed reliance of the following judgments. * Deepesh Mamodiya v. CC - 2014 (308) E.L.T. 34 (Del.) * Girish B. .....

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..... ommission there is a condition that the applicant should make true and correct disclosure of the fact which the appellant have made. The Settlement Commission after satisfying with the disclosure made by the appellant pass the order whereby the case has been settled on demand of dues as ordered by the Settlement Commission. With this proceeding, it cannot be said that the appellant have not made t .....

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