2023 (5) TMI 94

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e. For the Respondents : Mr. Ajay Kalra, Senior Standing Counsel. *** Ritu Bahri, J. The petitioner is seeking a writ in the nature of certiorari to quash the impugned certificate of intimation (Form 2-B) dated 29.12.1998 (Annexure P-1) issued by the designated authority and letter dated 26.04.2001 (Annexure P-3) issued by the Commissioner, Central Excise, Chandigarh-II. Further prayer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Finance (No.2) Act, 1988) was introduced. The aim of the said Scheme was to settle certain categories of disputes involving arrears of taxes (including duties, fines, penalties or interest). The Scheme extended only to those cases, where show cause notices or demand notices forming subject matter of proceedings had been issued on or before 31.03.1998. The time limit for availing the benefits of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs. 7,00,000) Redemption Fine : Nil(as Rs.7500 as R.F. was ordered to be appropriated from Bank guarantee); Penalty : Rs.4,50,000/-" The Designated Authority, vide certificate of Intimation (Form 2- B) dated 29.12.1998 determined that a sum of Rs. 6,66,934/- was payable as duty and Rs. 7500/- was payable as personal penalty (P.P.). This amount was directed to be paid within a period of 30 days.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eme'. In that case the redemption fine of Rs.1.5 Lakhs was imposed. It was held that once the matter got settled under the Kar Vivad Samadhan Scheme, order imposing fine passed by the Commissioner of Central Excise had no validity. The 'Kar Vivad Samadhan Scheme' was formulated only to settle the dispute with respect to imposition of penalty and tax dues etc. The redemption fine could not be im....