2000 (8) TMI 430

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....t. Shri S. Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  These stay applications and appeals arise from Order-in-Original No. 7/2000 dated 31-3-2000 which has been passed after the designated authority under the Kar Vivad Samadhan Scheme (KVSS) settling the whole issue and issuing Form 3 dated 4-3-1999 by granting immunity against any further prosecution o....

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....73Q and rule 209A against Shri Yatindra Kumar Jain. The same is challenged by the appellants on the ground that it is violative of Trade Notice No. 75/98 dated 5-11-1998 issued by the Board clarifying that once the matter is settled under the KVS Scheme 98 under Section 96(1) of Finance No. 2 Act 98, no further proceedings pertaining to confiscation, penalty, etc. can be initiated. Trade Notice No....

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....show cause notice which has since been settled under the KVS Scheme by the designated authority who has issued Form 3 under the Scheme granting immunity against further proceedings. Once the duty has been settled by payment under Form 2A of the Scheme under the relevant rules, we are of the considered opinion that Commissioner did not have powers for further adjudication on the show cause notice a....