2003 (2) TMI 76

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....1998 under Section 89 of the Finance Act r/w Rule 3(1)(b) of the Kar Vivad Samadhan Rules, 1998. It was declared therein that an application for restoration of his appeal is pending before the Tribunal at Chennai. No action was taken. Subsequently, the CEGAT, Chennai, in MC No. 239/99 restored the appeal to its original file. The respondent in terms of Annexure-D, letter dated 11-1-1999 wanted the....

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.... on record. Material on record reveals pendency of proceedings with regard to recalling of an ex parte order at the time of declaration made by him. Subsequently, the appeal was restored to its original file. After recalling the same the Commissioner has now rejected the case of the petitioner on the ground that no dispute was pending in appeal before the CEGAT, Chennai, on the date of filing the ....

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.... 1999, intimating the petitioner that its declaration under the KVS Scheme was invalid as on the date of its filing no reference application was pending. However, it is also equally true that the Tribunal by its subsequent order dated May 27, 1999, has accepted the contention of the petitioner that it had no notice about the date of hearing in the reference application on January 29, 1999, and as ....

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....in the interest of justice to vacate the impugned order dated February 26, 1999, and restore the matter to the file of the respondent with the observation that the declaration filed by the petitioner under the KVS Scheme on January 29, 1999, may be considered in the light of the fact that the reference application filed by the petitioner was pending before the tribunal on that date. The respondent....