2007 (2) TMI 539

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....This appeal arises from Order-in-Appeal No. 3/2005, dated 27-1-2005 by which the Commissioner (A) has taken a view that the matter was settled under Kar Vivad Samadhan (KVS) Scheme and the appellants deposited the amount in terms of the settlement and had produced the certificate. The Commissioner (A) therefore took the view that as the matter had been settled under KVS Scheme, the appellants are ....