2017 (12) TMI 503

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....DER Rejection of application filed under Kar Vivadh Samadhan Scheme, 1998 is the subject matter of present dispute. 2. The appellant has filed the declaration under Section 89 of the Finance (No. 2) Act, 1988 in respect of Kar Vivadh Samadhan Scheme, 1998. The declaration filed by the appellant was rejected by the jurisdictional Commissioner vide communication dated 3.3.1999, holding that th....

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..... 1, 2 and 3 of the above mentioned table, it appears that the amount of Rs. 1,67,738/- (Rs. 94,294/- + Rs. 70917 + Rs. 2527/-) has been claimed to be made correctly through PLA whereas, the declared amount against entry made at Sr. No. 4 of the above mentioned table has been further examined and it is found that amount in question (Rs.1,96,500/- made through RG 23-A Part-II Entry No. 306 dated 15....

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.... settle an amount of Rs. 2,69,944/-, Further observed that they have still not paid the said amount of Rs. 1,96,50/- from any mode of payment, which is a part of the amount of Rs. 2,69,944/- (claimed by the party in their application dated 4.12.1998) whereas as per the Finance Act, 1998, para 93(1), provided that, where any material particular furnished in the declaration (relating to Kar Vivad Sa....