Adjudication of liability by settlement commission after concluding that there is no true & fair disclosure of facts is unsustainable

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 l...