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2017 (12) TMI 503 - AT - Central ExciseRejection of declaration u/s 89 of FA - Kar Vivadh Samadhan Scheme, 1998 - denial on the ground that the appellant had wilfully mis-declared the facts in order to avail maximum undue benefit at the cost of the exchequer - Held that - appellant did not fully comply with the conditions mentioned in the Kar Vivadh Samadhan Scheme, 1998 - amount as claimed by the appellant had been paid through Cenvat account, but on scrutiny, the department observed that such amount reversed from the Cenvat account was again re-credited in the books - rejection of application is proper - appeal dismissed - decided against appellant.
Issues: Rejection of application under Kar Vivadh Samadhan Scheme, 1998.
Analysis: 1. The appellant filed a declaration under Section 89 of the Finance (No. 2) Act, 1988, regarding the Kar Vivadh Samadhan Scheme, 1998. However, the jurisdictional Commissioner rejected the declaration, alleging that the appellant had mis-declared facts to gain undue benefits. The appellant challenged this rejection through a writ petition, which was remanded back to the Commissioner for reevaluation. 2. The Commissioner, upon reevaluation, found discrepancies in the appellant's declaration. Specifically, an amount of Rs. 1,96,500 claimed to be paid through RG 23-A Part-II was re-credited into the appellant's account just before filing the application under the scheme. This fact was not disclosed by the appellant, leading to the rejection of the application. The Commissioner highlighted that failure to disclose material particulars in the declaration could result in the declaration being considered null and void. 3. The Tribunal examined the case records and confirmed that the appellant did not fulfill the conditions of the Kar Vivadh Samadhan Scheme, 1998. The appellant failed to pay the full declared amount of Rs. 1,96,500, as it was re-credited after being reversed from the Cenvat account. This non-compliance justified the rejection of the application by the original authority. 4. Consequently, the Tribunal dismissed the appeal, as it found no merit in the appellant's arguments. The rejection of the application under the Kar Vivadh Samadhan Scheme, 1998, was upheld based on the appellant's failure to meet the scheme's requirements. The decision was pronounced on 27.11.2017.
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