https://www.taxtmi.com/caselaws?id=47482 A declaration under the Kar Vivad Samadhan Scheme could not be rejected for alleged non-pendency of appeal where an ex parte dismissal had been recalled and the appeal restored. The declaration itself referred to the dismissal order and the pending recall application, and once the Tribunal restored the appeal to its original number, the appeal was treated as pending on the declaration date. Rejection solely on the ground that no appeal was pending was therefore unsustainable, and the challenge to the single judge's order failed. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 29 Jul 2010 10:32:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47482 A declaration under the Kar Vivad Samadhan Scheme could not be rejected for alleged non-pendency of appeal where an ex parte dismissal had been recalled and the appeal restored. The declaration itself referred to the dismissal order and the pending recall application, and once the Tribunal restored the appeal to its original number, the appeal was treated as pending on the declaration date. Rejection solely on the ground that no appeal was pending was therefore unsustainable, and the challenge to the single judge's order failed. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47482