https://www.taxtmi.com/caselaws?id=98916 A departmental appeal against a dropped duty demand was found not maintainable where the assessee had already obtained settlement under the Kar Vivad Samadhan Scheme, 1998. The appellate authority noted that no departmental appeal was pending when the settlement certificate was issued, and the dropped amounts were not included in the tax arrears presented for settlement. It also observed that the proviso to Section 92 of the Finance Act, 1998, on which the departmental appeal was based, had been struck down and accepted by the Government. On those facts, the later review appeal could not be entertained and was rejected. en-us Thu, 27 Apr 2000 00:00:00 +0530 Wed, 22 Feb 2012 19:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98916 A departmental appeal against a dropped duty demand was found not maintainable where the assessee had already obtained settlement under the Kar Vivad Samadhan Scheme, 1998. The appellate authority noted that no departmental appeal was pending when the settlement certificate was issued, and the dropped amounts were not included in the tax arrears presented for settlement. It also observed that the proviso to Section 92 of the Finance Act, 1998, on which the departmental appeal was based, had been struck down and accepted by the Government. On those facts, the later review appeal could not be entertained and was rejected. Case-Laws Central Excise Thu, 27 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98916