Case Law Details
Suresh Kumar Verma Vs Customs Central Excise And Service Tax (Delhi High Court)
Delhi High Court held that once the settlement commission concludes that there has been no true and fair disclosure of facts, the settlement commission cannot proceed to adjudicate the liability.
Facts-
The petitioners engaged in the manufacture of zarda and packing pouches, had their premises searched by the respondent/revenue. The search proceedings were triggered, it appears, based on intelligence gathered by the respondent/revenue that zarda was being manufactured by using six (6) pouch packing machines.
This led to the matter being investigated which culminated in the issuance of show cause notices. Insofar as petitioners nos.1, 2 and 5 are concerned, they were served with a show cause notice dated 14.08.2015.
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