9911796707
TMI Blog2000 (8) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... r : S.L. Peeran, Member (J)]. These stay applications and appeals arise from Order-in-Original No. 7/2000 dated 31-3-2000 which has been passed after the designated authority under the Kar Vivad Samadhan Scheme (KVSS) settling the whole issue and issuing Form 3 dated 4-3-1999 by granting immunity against any further prosecution or recovery of fine, penalty and interest against issue of show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... challenged by the appellants on the ground that it is violative of Trade Notice No. 75/98 dated 5-11-1998 issued by the Board clarifying that once the matter is settled under the KVS Scheme 98 under Section 96(1) of Finance No. 2 Act 98, no further proceedings pertaining to confiscation, penalty, etc. can be initiated. Trade Notice No. 89/98 dated 16-12-1998 is also brought to the notice of the B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... designated authority who has issued Form 3 under the Scheme granting immunity against further proceedings. Once the duty has been settled by payment under Form 2A of the Scheme under the relevant rules, we are of the considered opinion that Commissioner did not have powers for further adjudication on the show cause notice as the matter has been settled under the KVS scheme. The Commissioner's acti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cause notice and demands could not be sustained under this show cause notice. Therefore, while granting full waiver of pre-deposit and stay of recovery thereof we take up the appeals and set aside the impugned orders as Commissioner had no further jurisdiction to decide the matter as the same is violative of the provisions under KVS Scheme and the Trade Notices issued. - - TaxTMI - TMITax - Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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