2013 (9) TMI 1152

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....llant. ORDER The Court : The question arises as to applicability of Kar Vivad Samadhan Scheme (KVSS), 1998 to the case in question. The relevant provisions of KVSS Scheme, viz. Section 95(ii)(a), (b) and (c) are quoted below :  "95. Scheme not to apply in certain cases. - The provisions of this Scheme shall not apply - (i)      .... (ii) &nbsp....

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....ation made under section 88." 2. It is apparent that the scheme is not applicable when no notice has been issued. In the instant case, as apparent from the Notice dated 31-3-1998 being Annexure 'A' that a specific demand of Rs. 3,22,01,357.00 along with interest at the rate of 24% per annum had been raised. The duty demanded along with interest was required to be paid within 3 days on rece....