Settlement Commission cannot entertain an Application during subsistence of Dispute: HC

Great Lakes Institute of Management Ltd. Vs Customs, Central Excise and Service Tax Settlement Commission (Madras High Court)

The Settlement Commission has rightly formed an opinion that the disputed issues cannot be adjudicated in an application filed to settle the issues. Thus, the spirit of provision under the Central Excise Act, in the matter of entertaining the application for settlement has been rightly considered by the Settlement Commission and there is no infirmity or perv

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