https://www.taxtmi.com/caselaws?id=47624 A Supreme Court order permitting withdrawal of an appeal does not amount to adjudication on merits or attract the doctrine of merger, so writ jurisdiction is not excluded merely because a statutory remedy existed or a rectification application was not pursued. The court also construed the amnesty scheme harmoniously, treating reversal of Modvat credit with interest as the substantive condition and refusing to read the scheme as confining interest payment to cash alone. Compliance had to be examined licence-wise because liability was separately quantified for each licence, and the customs authority was directed to reconsider the matter by taking certified reversals and other objections into account. en-us Tue, 02 Nov 2004 00:00:00 +0530 Mon, 24 Jun 2024 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47624 A Supreme Court order permitting withdrawal of an appeal does not amount to adjudication on merits or attract the doctrine of merger, so writ jurisdiction is not excluded merely because a statutory remedy existed or a rectification application was not pursued. The court also construed the amnesty scheme harmoniously, treating reversal of Modvat credit with interest as the substantive condition and refusing to read the scheme as confining interest payment to cash alone. Compliance had to be examined licence-wise because liability was separately quantified for each licence, and the customs authority was directed to reconsider the matter by taking certified reversals and other objections into account. Case-Laws Customs Tue, 02 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47624