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2017 (3) TMI 456 - HC - Central ExciseBenefit of Kar Vivad Samadhan Scheme, 1998 - Revenue contends that the tax arrears in question are not in dispute as on the date of filing of the declaration - whether the benefit of the Scheme can be extended to the declarant or not? - Held that: - The alleged tax arrears have not attained finality inasmuch as the petitioners have disputed the same by filing an appeal before the Commissioner (Appeals). Importantly, the Department admitted that a sum of ₹ 55 lakhs recoverable as tax arrears prior to 1.4.1998 has been disputed. The letter dated 8.2.1999 also disputes this position. Hence, there is an application fully maintainable and covered by the Scheme - petition allowed.
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