Supreme Court grants appeal, overturns High Court decision on KVSS declaration, allowing timely benefit.

The Supreme Court allowed the appeal, setting aside the High Court's dismissal of the writ petition and quashing the orders rejecting the appellant's declaration under the "Kar Vivad Samadhan Scheme, 1998" (KVSS). The Court held that the appeal was pending within the time limit based on the Tribunal's decision, granting the appellant the benefit of the KVSS.

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Issues:
Challenge to order passed by Bombay High Court dismissing writ petition.

Analysis:
The appellant, a textile mill, received show-cause notices for recovery of duty. Orders confirmed demands and penalties. Appellant appealed to Commissioner of Central Excise (Appeals) and filed a declaration under "Kar Vivad Samadhan Scheme, 1998" (KVSS). Declaration was rejected, leading to multiple appeals and remands. Tribunal held the appeal was within time. Appellant sought KVSS benefit, but designated authority rejected it. Appellant approached Bombay High Court challenging rejection. High Court held appeal was not pending under KVSS due to time limitation. Appellant argued appeal was within time as per Tribunal's decision. Supreme Court analyzed KVSS provisions and held appeal was pending, citing precedent cases. High Court's dismissal of writ petition was set aside, and orders rejecting appellant's declaration were quashed. Appeal was allowed with no costs.

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