2003 (4) TMI 377 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed an appeal against the decision of the Commissioner (Appeals) under the Kar Vivad Samadhan Scheme, 1998, stating that the Tribunal has no jurisdiction to entertain such an appeal as the Scheme does not fall under the Central Excise Act, 1944 or the Customs Act, 1962. The appellant was absent and unrepresented during the proceedings. Appeal dismissed.