https://www.taxtmi.com/caselaws?id=47504 A declaration under a statutory amnesty scheme cannot be rejected without examining whether a pending reference application or other relevant record may affect eligibility. Where the declaration was declined solely because the appeal had been dismissed, but the file showed an earlier reference application and supporting acknowledgment, the material evidence had to be considered before deciding entitlement under the scheme. The matter was therefore required to be re-examined on all relevant facts, and the rejection was set aside with a remand for fresh decision according to law. en-us Tue, 21 Dec 1999 00:00:00 +0530 Thu, 29 Jul 2010 11:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47504 A declaration under a statutory amnesty scheme cannot be rejected without examining whether a pending reference application or other relevant record may affect eligibility. Where the declaration was declined solely because the appeal had been dismissed, but the file showed an earlier reference application and supporting acknowledgment, the material evidence had to be considered before deciding entitlement under the scheme. The matter was therefore required to be re-examined on all relevant facts, and the rejection was set aside with a remand for fresh decision according to law. Case-Laws Central Excise Tue, 21 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47504