https://www.taxtmi.com/caselaws?id=47877 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on an actual pending appeal, reference, writ petition, or revision on the date of declaration. The word "pending" in Section 95(ii)(c) was given its ordinary meaning, so once the appellate order had been passed before the declaration, the matter was no longer pending merely because the order had not been received or the time for further appeal had not expired. The exclusion was construed strictly, and the declaration was therefore outside the scheme. en-us Thu, 19 Jan 2006 00:00:00 +0530 Sat, 31 Jul 2010 13:09:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47877 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on an actual pending appeal, reference, writ petition, or revision on the date of declaration. The word "pending" in Section 95(ii)(c) was given its ordinary meaning, so once the appellate order had been passed before the declaration, the matter was no longer pending merely because the order had not been received or the time for further appeal had not expired. The exclusion was construed strictly, and the declaration was therefore outside the scheme. Case-Laws Central Excise Thu, 19 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47877