TMI Blog1999 (12) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... ate of Orissa. The petitioner filed declaration under the Kar Vivad Samadhan Scheme as introduced by the Govt. of India in the Finance Act, 1998 indicating that the duty payable by the petitioner is Rs. 10,77,550/- and penalty is Rs. 50 lacs. This declaration was filed on 28-1-1999. In the declaration, the petitioner stated that settlement amount was Rs. 5,38,775/- being 50% of the duty payable. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ars of Rs. 10,77,550/- as per the order of the adjudicating authority, the Commissioner could not have refused to rectify the certificate of intimation. 3. Initially a return was filed by the answering respondent justifying the stand of the Commissioner. Re-joinder has been filed by the petitioner putting-forth that the show cause notice was issued indicating that the tax due was Rs. 10,77,550/- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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