Kar Vivad Samadhan Scheme jurisdiction limited to determining payable amount, not revisiting excise appeal merits.

The Designated Authority under the Kar Vivad Samadhan Scheme was confined to determining the amount payable and had no jurisdiction to examine the merits of a pending excise appeal or fix liability on that basis. The merits of the disputed excise demand were treated as matters for the appellate tribunal, not for the scheme authority. On that footing, the writ petition was found to have prima facie substance, rule was issued, and conditional interim relief was granted directing acceptance of the declared amount pending further orders.

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Issues: Whether the Designated Authority had jurisdiction under the scheme to examine the merits of a pending excise appeal and shape the amount payable on that basis.

Analysis: The order records that the designated authority was required only to determine the amount payable under the Kar Vivad Samadhan Scheme. It treats the merits of the disputed excise demand as a matter for the appellate tribunal and not for the designated authority. On that footing, the writ petition was held to have prima facie substance and rule was issued with interim directions.

Outcome: The challenge was entertained prima facie, notice was issued, and conditional interim relief was granted directing acceptance of the declared amount pending further orders.

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