https://www.taxtmi.com/caselaws?id=293528 A declaration under the Kar Vivad Samadhan Scheme, 1998 cannot be rejected at the threshold merely because it differs from earlier correspondence with the Department. The declaration must be assessed on its own contents and material particulars, and prior communications are not conclusive against the declarant. A discrepancy by itself, without wilful intent to cause loss to the public exchequer, does not establish misdeclaration. The High Court set aside the rejection and required the Appropriate Authority to process the declaration on its merits and make any lawful adjustment of amounts already deposited. en-us Fri, 20 Nov 2015 00:00:00 +0530 Tue, 16 Feb 2021 11:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293528 A declaration under the Kar Vivad Samadhan Scheme, 1998 cannot be rejected at the threshold merely because it differs from earlier correspondence with the Department. The declaration must be assessed on its own contents and material particulars, and prior communications are not conclusive against the declarant. A discrepancy by itself, without wilful intent to cause loss to the public exchequer, does not establish misdeclaration. The High Court set aside the rejection and required the Appropriate Authority to process the declaration on its merits and make any lawful adjustment of amounts already deposited. Case-Laws Central Excise Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293528