1999 (3) TMI 79

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r passed by the Designated Authority under Section 90(1). The date of the order is 26-2-1999 and the amount determined as payable is Rs. 14,00,82,192/-. 2.As per the declaration of the writ petitioner assessee, the amount payable is Rs. 7,88,34,860/-. 3.The Designated Authority has passed a reasoned order (starts from page 56) and a perusal of it shows the reason why there is difference betw....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clear that the Designated Authority has to determine the amount payable under the Kar Vivad Samadhan Scheme; what the excise duty would be, as per determination of the substance of the matter, on the facts and the law of the case, is not the jurisdiction of the Designated Authority. That is the jurisdiction of the Tribunal, to take the present instant case. 8.The Kar Vivad Samadhan Scheme appe....