https://www.taxtmi.com/caselaws?id=122075 A departmental appeal cannot be sustained once a dispute has been settled under the Kar Vivad Samadhan Scheme, because Section 92 of the Finance Act, 1998 bars further appellate proceedings after settlement by the designated authority. The proviso to Section 92, which attempted to permit Revenue appeals in such cases, had already been held unconstitutional as it created an arbitrary distinction between assessees in the same class. In view of that constitutional defect and the departmental circular reflecting the same position, the Revenue could not rely on the proviso to maintain the appeal. en-us Wed, 23 Aug 2006 00:00:00 +0530 Sat, 02 Jan 2016 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122075 A departmental appeal cannot be sustained once a dispute has been settled under the Kar Vivad Samadhan Scheme, because Section 92 of the Finance Act, 1998 bars further appellate proceedings after settlement by the designated authority. The proviso to Section 92, which attempted to permit Revenue appeals in such cases, had already been held unconstitutional as it created an arbitrary distinction between assessees in the same class. In view of that constitutional defect and the departmental circular reflecting the same position, the Revenue could not rely on the proviso to maintain the appeal. Case-Laws Central Excise Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122075