https://www.taxtmi.com/caselaws?id=47365 Acceptance of a declaration under the Kar Vivad Samadhan Scheme was treated as extending to co-noticees in the same excise matter, because the Removal of Difficulties Order was read with the Scheme to cover proceedings still pending in appeal. The Court held that appellate proceedings are a continuation of the original adjudication, so the fact that the show-cause notice had already been adjudicated did not exclude the case from "pending adjudication" for the purpose of the Order. It also noted that the Tribunal should have considered the statutory Order, and the settlement in favour of the main noticee operated to remove the penalty exposure of the co-noticees. en-us Fri, 18 Mar 2005 00:00:00 +0530 Wed, 28 Jul 2010 13:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47365 Acceptance of a declaration under the Kar Vivad Samadhan Scheme was treated as extending to co-noticees in the same excise matter, because the Removal of Difficulties Order was read with the Scheme to cover proceedings still pending in appeal. The Court held that appellate proceedings are a continuation of the original adjudication, so the fact that the show-cause notice had already been adjudicated did not exclude the case from "pending adjudication" for the purpose of the Order. It also noted that the Tribunal should have considered the statutory Order, and the settlement in favour of the main noticee operated to remove the penalty exposure of the co-noticees. Case-Laws Central Excise Fri, 18 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47365