CBEC instructs field formations to closely monitor and ensure strict compliance of conditions given to claim immunity from fine / prosecution in settlement cases in terms of Section 32K(2) of Central Excise Act, as applicable to service tax and customs matters; Notes that conditions subject to which immunity is granted are not complied with by applicants in some cases, thereby rendering order of settlement void; Jurisdictional Commissioner to initiate proceedings (after intimating Settlement Commission) under relevant law in case of non-compliance

Instruction F. No. 275/29/2016-CX.8 A dated September 21, 2016
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