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2016 (4) TMI 448 - DELHI HIGH COURT

2016 (4) TMI 448 - DELHI HIGH COURT - 2016 (336) E.L.T. 227 (Del.) - Validity 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 " .....

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he 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 - W. P. (C) No. 2562/1999 - Dated:- 6-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. M.P.Devnath, Mr. Abhishek Anand Mr. Yogendra Aldak, Advs. For the Respondent : Mr. Rahul Kaushik, Senior Standing counsel with Mr. Bhavishya .....

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passed an order confirming the central excise demand of ₹ 26,59,620 and penalty of like amount against the Petitioner. The appeal filed by the Petitioner against the said order was decided by the Customs Excise & Gold (Control) Appellate Tribunal ('CEGAT') by order dated 22nd December 1998 by a majority of 2:1. The CEGAT confirmed the demand of excise duty as determined by the CCE but reduced the penalty to ₹ 5 lakhs. 3. Against the aforementioned order of the CEGAT, the .....

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tioner sought to avail the benefit under the KVSS and filed declaration under Section 88 of the Finance Act, 1998 on 11th January 1999. In the said declaration, the Petitioner referred to the pending RA before the CEGAT. The Petitioner offered to pay 50% of the disputed tax amount and sought waiver of the balance 50% and the entire amount of penalty. 5. On 9th March 1999, the Assistant Commissioner of Central Excise issued a letter to the Petitioner stating that the Petitioner cannot seek to app .....

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irect Taxes ('CBDT') on 3rd September 1998 wherein in response to a question as to when a reference could be said to be pending, the answer was "If the taxpayer has filed within the statutory time a legally valid reference application under Section 256(1) or 256(2) of the Income Tax Act, 1961, the condition of pendency of reference could be said to have been satisfied". 7. The Petitioner has also referred to another clarification/circular issued by the Government of India the r .....

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as it relates to Customs and Central Excise cases". 8. However, the Petitioner's representation dated 20th March 1999 was again turned down by a letter dated 13th April 1999, stating that the declaration furnished by the Petitioner was not covered under the ambit of KVSS. It was in the above circumstances that the Petitioner has approached this Court with a prayer that the aforementioned two letters dated 9th March 1999 and 13th April 1999 be set aside and the Respondents be directed t .....

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ns. On the previous date, i.e., on 1st March 2006, this Court had required counsel for both the sides to inform the Court whether the RA filed by the Petitioner was pending before the CEGAT (now CESTAT). 10. Learned counsel for the Petitioner states that as per the enquiries made by the Petitioner, the RA filed by it before the CESTAT is still pending consideration. 11. The short question that arises for consideration is whether the pendency of the Petitioner's RA before the CESTAT satisfies .....

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or infructuous. However, as already noticed, the KVSS was no different in its application whether it was under the Income Tax Act, 1961 (IT Act) or wealth tax or even the excise duty. 13. In Swan Mills Ltd. v. UOI 2007 (214) ELT 322 (SC) , the Supreme Court was considering whether the mere fact that an appeal filed before the Commissioner (Appeals) after the prescribed period of limitation and when the delay had not been condoned would disentitle the consideration of the declaration filed under .....

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