1999 (3) TMI 79 - HC - Central Excise

Summary

The High Court of Judicature at Calcutta reviewed a writ application concerning an order by the Designated Authority under Section 90(1) dated 26-2-1999, determining a payable amount of Rs. 14,00,82,192/-. The petitioner declared the amount payable as Rs. 7,88,34,860/-. The Designated Authority justified the difference in computation. The court questioned the Authority's jurisdiction to assess pending appeals and shape orders based on such assessments. The Kar Vivad Samadhan Scheme was considered a mechanical process where parties settle disputes by paying half the amount. The writ application was found to have substance, and the court ruled in favor of the petitioner. The respondent was directed to accept Rs. 7,88,34,860/- if tendered within 30 days, with interim orders in place if payment made, and rejection of the application if not tendered.