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1999 (12) TMI 639 - CEGAT, CHENNAIExtract: .......ent of the issue under the KVS scheme and issued Form 3 in full and final settlement of the matter under the same scheme. It follows therefore, that the appeal cannot be agitated pertaining to dropping of proceedings regarding mandatory penalty. Hence the present appeal of the Revenue is also deemed to have been settled and this appeal is rejected.
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