TMI Blog2023 (5) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - CWP No.18364 of 2002 (O&M) - - - Dated:- 25-4-202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fines, penalties or interest). The Scheme extended only to those cases, where show cause notices or demand notices forming subject matter of proceedings had been issued on or before 31.03.1998. The time limit for availing the benefits of Samadhan Scheme was for four months and was to apply to declarations filed on or after 01.09.1998, but not later than 31.12.1998. The petitioner did not pursue its appeal against the order dated 10.10.1994, which was pending before the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. Rather, the petitioner filed a declaration in the format prescribed under the Scheme i.e. Form No.1-B before the Designated Authority on 10.11.1998, acknowledged on 13.11.1998. At the time of filing declara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. In view of the above discussion, the impugned certificate of intimation (Form 2-B) dated 29.12.1998 (Annexure P-1) issued by the designated autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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