https://www.taxtmi.com/caselaws?id=46295 The court held that the petitioners were entitled to the benefits of the Kar Vivad Samadhan Scheme (KVSS), 1998. The rejection of their declarations by the Designated Authority was deemed unjust and unreasonable, leading to the quashing of the impugned orders. The court clarified the classification of the product "laminated sheets" under the Central Excise Tariff and affirmed the applicability of KVSS to cases with pending show cause notices and appeals. The petitioners met the statutory criteria under relevant sections, making them eligible for KVSS benefits. The Central Government's powers under Section 96 were affirmed, with its instructions binding on authorities. en-us Fri, 03 Dec 1999 00:00:00 +0530 Sat, 17 Jul 2010 10:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46295 The court held that the petitioners were entitled to the benefits of the Kar Vivad Samadhan Scheme (KVSS), 1998. The rejection of their declarations by the Designated Authority was deemed unjust and unreasonable, leading to the quashing of the impugned orders. The court clarified the classification of the product "laminated sheets" under the Central Excise Tariff and affirmed the applicability of KVSS to cases with pending show cause notices and appeals. The petitioners met the statutory criteria under relevant sections, making them eligible for KVSS benefits. The Central Government's powers under Section 96 were affirmed, with its instructions binding on authorities. Case-Laws Central Excise Fri, 03 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46295