https://www.taxtmi.com/caselaws?id=121691 The Tribunal dismissed the Revenue's appeal against the dropping of a portion of the duty demand raised in a show-cause notice, citing settlement under the Kar Vivad Samadhan Scheme, 1998. The appeal was also dismissed based on a preliminary objection referencing a Delhi High Court ruling on the proviso to Section 92 of the Finance (No. 2) Act, 1998, which was deemed unconstitutional under Article 14. The judgment underscores the role of legal provisions, settlement schemes, and constitutional principles in shaping the outcome of tax-related disputes and appeals. en-us Fri, 20 Apr 2007 00:00:00 +0530 Sat, 02 Jan 2016 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121691 The Tribunal dismissed the Revenue's appeal against the dropping of a portion of the duty demand raised in a show-cause notice, citing settlement under the Kar Vivad Samadhan Scheme, 1998. The appeal was also dismissed based on a preliminary objection referencing a Delhi High Court ruling on the proviso to Section 92 of the Finance (No. 2) Act, 1998, which was deemed unconstitutional under Article 14. The judgment underscores the role of legal provisions, settlement schemes, and constitutional principles in shaping the outcome of tax-related disputes and appeals. Case-Laws Central Excise Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121691