2004 (3) TMI 85

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....302 of 1999 challenging the order of the Central Excise and Gold (Control) Appellate Tribunal (CEGAT) dated 2-2-1998, by which the petitioner-companies were imposed a penalty of Rs. 1,50,000/- and Rs. 1,00,000/- respectively. The said writ petition was presented before the Registry on 28-12-1998. However, it was admitted only on 15-2-1999. In the meanwhile, the petitioner made a declaration to ava....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt herein, by a proceedings dated 28-5-1999, refused to give the benefit of Kar Vivad Samadhan Scheme, finding that the petitioner is not entitled for the benefit of Section 95(ii)(c) of the Finance (No. 2) Act, 1998, on the ground that the scheme was in force only till 31-12-1998 and the writ petition preferred by the petitioner was admitted only on 15-2-1999. 3. Aggrieved by the same, the pet....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ding dispute as on 31-12-1998. 6. I have given careful consideration to the submissions of the learned Counsel on both sides. 7. It is true that the word 'pending' would mean 'undecided issues' and a legal proceeding is deemed to be pending as soon as it is commenced and until it is concluded. But, nevertheless the commencement of the legal proceedings would not mean the mere presenting of p....