2013 (9) TMI 1152

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e question arises as to applicability of Kar Vivad Samadhan Scheme (KVSS), 1998 to the case in question. The relevant provisions of KVSS Scheme, viz. Section 95(ii)(a), (b) and (c) are quoted below : "95. Scheme not to apply in certain cases. - The provisions of this Scheme shall not apply - (i) .... (ii) in respect of tax arrear under any indirect tax enactment, - (a) in a case where pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1-3-1998 being Annexure 'A' that a specific demand of ₹ 3,22,01,357.00 along with interest at the rate of 24% per annum had been raised. The duty demanded along with interest was required to be paid within 3 days on receipt of the letter. Thus, it is preposterous to suggest that it was not a notice of demand under any indirect tax and enactment. It was clearly a notice of demand under the Cu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X