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2023 (5) TMI 94 - PUNJAB AND HARYANA HIGH COURTLevy of redemption Fine under Kar Vivad Samadhan Scheme - matter already got settled under the Scheme - non-issuance of certificate of declaration of full and final settlement of the dispute - HELD THAT:- Reference, at this stage, can be made to the order KEDIA GREAT GALLEON LTD. VERSUS COMMISSIONER OF C. EX., INDORE [2000 (8) TMI 705 - CEGAT, NEW DELHI], wherein in a similar situation, the matter was referred under the ‘Kar Vivad Samadhan Scheme’. In that case the redemption fine of Rs.1.5 Lakhs was imposed. It was held that once the matter got settled under the Kar Vivad Samadhan Scheme, order imposing fine passed by the Commissioner of Central Excise had no validity. The ‘Kar Vivad Samadhan Scheme’ was formulated only to settle the dispute with respect to imposition of penalty and tax dues etc. The redemption fine could not be imposed. In this backdrop, failure to deposit Rs.7500/- by the petitioner, cannot be made a ground for not issuing the certificate of declaration of full and final settlement of the dispute under the aforesaid Scheme. The impugned certificate of intimation (Form 2-B) dated 29.12.1998 (Annexure P-1) issued by the designated authority along with letter dated 26.04.2001 (Annexure P-3) issued by the Commissioner, Central Excise, Chandigarh-II, is set aside - Petition allowed.
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