https://www.taxtmi.com/caselaws?id=107705 A special settlement scheme enacted under the Finance Act, 1998 did not form part of the Central Excise Act, 1944, the Customs Act, 1962, or the subordinate rules, and it contained no express provision conferring an appeal to the Tribunal against refusal to accept a declaration under the Kar Vivad Samadhan Scheme, 1998. In the absence of statutory appellate jurisdiction, the Tribunal could not assume authority to entertain the appeal. The stated ratio is that where a special scheme does not expressly provide a right of appeal, the Tribunal lacks appellate jurisdiction unless such power is granted by clear statutory language. en-us Tue, 22 Apr 2003 00:00:00 +0530 Mon, 26 Mar 2012 10:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107705 A special settlement scheme enacted under the Finance Act, 1998 did not form part of the Central Excise Act, 1944, the Customs Act, 1962, or the subordinate rules, and it contained no express provision conferring an appeal to the Tribunal against refusal to accept a declaration under the Kar Vivad Samadhan Scheme, 1998. In the absence of statutory appellate jurisdiction, the Tribunal could not assume authority to entertain the appeal. The stated ratio is that where a special scheme does not expressly provide a right of appeal, the Tribunal lacks appellate jurisdiction unless such power is granted by clear statutory language. Case-Laws Central Excise Tue, 22 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107705