https://www.taxtmi.com/caselaws?id=48392 A declaration under the Kar Vivad Samadhan Scheme, 1998 could not be rejected merely because no appeal, reference, writ petition or revision was pending, where a show cause notice demanding duty and proposing penalty had already been issued. The High Court treated the existing show cause notice as bringing the matter within the scheme's relevant coverage and held that the exclusion for absence of pending appellate proceedings was not decisive on its own. On that basis, the rejection of Form 1B was unsustainable, and the declaration had to be considered under the scheme. en-us Thu, 20 Nov 2008 00:00:00 +0530 Mon, 24 Nov 2014 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48392 A declaration under the Kar Vivad Samadhan Scheme, 1998 could not be rejected merely because no appeal, reference, writ petition or revision was pending, where a show cause notice demanding duty and proposing penalty had already been issued. The High Court treated the existing show cause notice as bringing the matter within the scheme's relevant coverage and held that the exclusion for absence of pending appellate proceedings was not decisive on its own. On that basis, the rejection of Form 1B was unsustainable, and the declaration had to be considered under the scheme. Case-Laws Central Excise Thu, 20 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48392