2000 (8) TMI 705

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....t. [Order per : Lajja Ram, Member (T)]. - Shri R. Krishnan, learned Advocate submits that the show cause notice, dated 11-12-1997 was involved in their declaration under Section 88 of the Finance (No. 2) Act, 1998 - Kar Vivad Samadhan Scheme, the declaration was received in the office of the Commissioner of Central Excise, Indore on 29-12-1998 and the dues adjudged by the competent designated a....

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....e appellants. His further grievance is that the Commissioner of Central Excise has imposed a penalty of Rs. 2,66,018/- under Section 11AC of the Act in respect of the same proceedings which were covered by the Kar Vivad Samadhan Scheme. It was his submission that as the matter is already settled the order was not within the jurisdiction of the learned Commissioner of Central Excise. 2. In re....

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....assed by the Commissioner of Central Excise has no validity. 4. As regards the imposition of penalty of Rs. 2,66,018/- we find that the allegation regarding the non-payment of duty of Rs. 2,66,018/- and imposition of penalty under Section 11AC were the subject matter of the show cause notice which had been settled under the Scheme as mentioned above. We, therefore, consider that separate imp....