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2016 (4) TMI 448 - HC - Central ExciseValidity of order - Manufacturer of various types of motor vehicles - Whether the pendency of the Petitioner's RA before the CESTAT satisfies the requirement for acceptance of the Petitioner's declaration under the KVSS - Respondent did not consider the declaration filed by petitioner because the RA was pending before the CESTAT but not 'admitted - Held that:- it has been clarified even in the circular issued by the CBDT that "If the taxpayer has filed within the statutory time a legally valid reference application under Section 256(1) or 256(2)" of the IT Act (corresponding to Section 35G of the CE Act) 1944 "the condition of pendency of reference could be said to have been satisfied". Further it has been clarified that there could be cases where there may be no procedure for admitting an appeal and in such cases the mere proof of filing an appeal would be sufficient. In other words, as far as the RA filed by the Petitioner is concerned, since there is no procedure of 'admitting' such an RA, the mere proof of pendency of the RA before the CESTAT should be sufficient for accepting the declaration filed by the Petitioner under the KVSS. - Petition disposed of
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