2001 (6) TMI 4

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....ical facts and involve common questions and therefore we propose to decide all these petitions by this common judgment and order as under. The show-cause notice dated July 16, 1997, was issued to the company as well as its directors demanding the duty and it was also proposed to impose penalties. The replies had been filed to this notice and the proceedings were pending till September 1, 1998, when the Kar Vivad Samadhan Scheme was introduced. Under this Kar Vivad Samadhan Scheme, 1998, which came into force on September 1, 1998, the declarations were to be made on or before December 31, 1998. Under the said scheme, the company settled the matter and the settlement became final with the payment of 50 per cent. of the tax as envisaged by ....

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....hi, dated the 8th December, 1998. ORDER S.O. (E) In exercise of the powers conferred by sub-section (1) of section 97 of the Finance (No. 2) Act, 1998, the Central Government hereby makes the following order, namely:- 1. (1) This order may be called the Kar Vivad Samadhan Scheme (Removal of Difficulties) Order, 1998. (2) It shall be deemed to have come into force on the 1st day of September, 1998. 2. Where a declaration to the designated authority has been made in respect of tax arrear in relation to indirect tax enactment for the amount of duties (including drawback of duty, credit of duty or any amount representing duty), cesses, interest, fine or penalty which constitutes the subject-matter of a demand notice or a show-cau....

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....lity was over with the settlement of the dues by the company itself is well-founded and the same cannot be defeated merely because the orders had been passed on October 30, 1998, and November 30, 1998, with regard to them. If any co-noticee's or director's and other's case has remained pending beyond December 8, 1998, he would get the benefit of the Removal of Difficulties Order and merely because in certain cases the order has been passed on October 30, 1998, and November 30, 1998 with regard to the imposition of penalties they will not be able to get the advantage of this statutory order which itself has been effective from September 1, 1998. The intention behind the Order of Removal of Difficulties and in making it retroactive from Septe....