1999 (11) TMI 90

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....led by the petitioners named above challenge the identical order dated 9-2-1999 passed by the designated authority. i.e. the Commissioner, Central Excise, Meerut-2 rejecting the respective declarations filed by the petitioners under the "Kar Vivad Samadhan Scheme, 1988" as contained in Chapter IV of Finance (No. 2) Act, 1998. 2. We have heard Shri Rajesh Kumar, learned counsel for the petitione....

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.... the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi which were pending. The issue involved in the aforesaid appeals involved a question of law that was involved in various other appeals and a group of certain appeals was referred for decision to a larger Bench of the Tribunal. A copy of the judgment of the larger Bench has been placed in the paper book as Annexure-1 at page 37 . ....

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...., has been stated in the impugned order as under : 6. "The case in respect of which you have filed the declaration under KVSS, 1998 had already been finally settled vide final Order No. 970-988-98-NB (DB), dated 17-11-1998 passed by the Larger Bench of Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi. The declaration filed by you is, therefore, not competent under the Scheme ....

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....able to duty can be recovered subsequently when the final product became chargeable to nil rate of duty by invoking the provisions of Rule 570 (para B under caption grounds of appeal)." Thus admittedly, after the order of the larger Bench, the respective appeals of the petitioners do not seem to have been heard and no order disposing them of has been passed and no such order is mentioned in the....