https://www.taxtmi.com/caselaws?id=352234 A declaration under the Kar Vivad Samadhan Scheme, 1998 was not valid where the amount claimed as paid through the Cenvat account had been re-credited into the books before the application, because the declaration then contained a false material particular. Paragraph 93(1) of the Finance (No. 2) Act, 1998 treats such a declaration as never having been made and revives the underlying proceedings. On the stated facts, the statutory conditions for availing the scheme were not satisfied, so rejection of the declaration was justified and no relief was available under the scheme. en-us Mon, 27 Nov 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352234 A declaration under the Kar Vivad Samadhan Scheme, 1998 was not valid where the amount claimed as paid through the Cenvat account had been re-credited into the books before the application, because the declaration then contained a false material particular. Paragraph 93(1) of the Finance (No. 2) Act, 1998 treats such a declaration as never having been made and revives the underlying proceedings. On the stated facts, the statutory conditions for availing the scheme were not satisfied, so rejection of the declaration was justified and no relief was available under the scheme. Case-Laws Central Excise Mon, 27 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352234