TMI Blog2003 (3) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-9-1995 to 31-1-1998, no show cause notice had been issued till 16th March, 1999. Thus, it is clear that the High Court fell in error in holding that the letter dated 26-7-1995 "tantamounts to a show cause notice" or "was in the nature of a show cause notice". In favour of assessee. - 25 of 2001 - - - Dated:- 26-3-2003 - S.N. Variava and H.K. Sema, JJ. [Order]. - Heard parties. 2.This appeal is against a judgment dated 13-1-2000. The question before the Court is whether the respondents are entitled to the benefit of Kar Vivad Samadhan Scheme, 1998 (in short "KVSS"). 3.Briefly stated the facts are that the respondents were clearing physicians samples. Between the Department and the respondents there was a dispute on the que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the relevant date i.e. 31-3-1998. 7.The respondents then filed a writ petition in the High Court seeking a direction that the declaration filed by them be accepted and that they be given benefit under the Scheme. By the impugned judgment, the writ petition has been allowed. The High Court has held that the Scheme being a beneficial one a liberal interpretation must be given. The High Court has held that the letter dated 26-7-1995 "tantamounts to a show cause notice" and "it is in the nature of a show cause notice". On that basis, the High Court has directed the appellants to process the declaration of the respondents. The High Court has also quashed the show cause notice dated 16th March, 1999. 8.If benefit is sought under a Scheme, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clarant in respect of seizure of goods and demand of duties, the tax arrear shall not include the duties on such seized goods where such duties on the seized goods have not been quantified. Explanation. - Where a declarant has already paid either voluntarily or under protest, any amount of duties, cesses, interest, fine or penalty specified in this sub-clause, on or before the date of making a declaration by him under Section 88 which includes any deposit made by him pending any appeal or in pursuance of a court order in relation to such duties, cesses, interest, fine or penalty, such payment shall not be deemed to be the amount unpaid for the purposes of determining tax arrear under this sub-clause; (n) all other words and expressions ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ture of a show cause notice" then there would have been no requirement or need to issue further show cause notices. Pending adjudication, under those show cause notices, the respondents decided to comply with the direction given in the letter of 26-7-1995 and provisionally paid and/or gave bonds/executed bank guarantees. However, for the period 1-9-1995 to 31-1-1998, no show cause notice had been issued till 16th March, 1999. Thus, it is clear that the High Court fell in error in holding that the letter dated 26-7-1995 "tantamounts to a show cause notice" or "was in the nature of a show cause notice". 12.Even otherwise this Court has held in the case of Metal Forgings v. Union of India reported in [(2003) 2 SCC 36], that the law requires ..... X X X X Extracts X X X X X X X X Extracts X X X X
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