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TMI Blog2016 (4) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... endency of reference could be said to have been satisfied". Further it has been clarified that there could be cases where there may be no procedure for admitting an appeal and in such cases the mere proof of filing an appeal would be sufficient. In other words, as far as the RA filed by the Petitioner is concerned, since there is no procedure of 'admitting' such an RA, the mere proof of pendency of the RA before the CESTAT should be sufficient for accepting the declaration filed by the Petitioner under the KVSS. - Petition disposed of - W. P. (C) No. 2562/1999 - - - Dated:- 6-4-2016 - S. Muralidhar And Vibhu Bakhru, JJ. For the Petitioner : Mr. M.P.Devnath, Mr. Abhishek Anand Mr. Yogendra Aldak, Advs. For the Respondent : M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998. This date was extended subsequently up to 31st January 1999. The Petitioner sought to avail the benefit under the KVSS and filed declaration under Section 88 of the Finance Act, 1998 on 11th January 1999. In the said declaration, the Petitioner referred to the pending RA before the CEGAT. The Petitioner offered to pay 50% of the disputed tax amount and sought waiver of the balance 50% and the entire amount of penalty. 5. On 9th March 1999, the Assistant Commissioner of Central Excise issued a letter to the Petitioner stating that the Petitioner cannot seek to apply under KVSS. It was stated that the RA filed before the CEGAT was not on a point of law and It has no meaning and will not alter the decision of CEGAT . Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting that the declaration furnished by the Petitioner was not covered under the ambit of KVSS. It was in the above circumstances that the Petitioner has approached this Court with a prayer that the aforementioned two letters dated 9th March 1999 and 13th April 1999 be set aside and the Respondents be directed to accept the declaration filed by the Petitioner under the KVSS and pass suitable orders under Section 90 of the Finance Act, 1998. 9. This Court by order dated 28th April 1999 directed notice to issue in this petition and directed that no coercive steps would be taken for recovery of the disputed amount. Later by an order dated 10th August 1999 the said interim order was vacated. It was stated that the Petitioner would pay the bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en condoned would disentitle the consideration of the declaration filed under the KVSS. This question arose in the context of the demand raised under Central Excise Act, 1944. The question was answered by holding that even where the appeal may have been time barred it should be treated as pending as far as consideration of the declaration under the KVSS was concerned. This position has been reiterated in the judgment of the Madras High Court in Better Label Manufacturing Co. Ltd. v. Commissioner of Customs, 2008 (228) ELT 331 (Mad.). 14. As far as the present case is concerned, the only reason given by the Respondent for not considering the declaration filed by the Petitioner was because the RA was pending before the CESTAT but not ' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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