9911796707
TMI Blog2017 (12) TMI 503X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - E/51328/2017-SM - Final Order No. 58126/2017 - Dated:- 27-11-2017 - Mr. S.K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disposed of vide judgement dated 20.11.2015, in remanding the matter to the jurisdictional Commissioner of Central Excise for processing the proposal/declaration of the petitioner (appellant herein) under the scheme, as per law. Pursuant to such judgement, the ld. Principal Commissioner of Customs, Central Excise Service Tax, Bhopal upon consideration of the submissions made by the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... application in the first instance till the decision of the Hon ble High Court. This fact of re-credit of the amount of ₹ 1,96,500/- has came to the knowledge of the department only on the date of reversal made by the party on 2.12.1998 and irregularity of the said reversal has already been pointed out by the JAC, Bhopal-I vide letter No. IV(16)518/KVS/98/759 dated 2.12.1998. Instead to corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the declarant are or were pending shall be deemed to have been revived. Hence found that the conditions mentioned in KVSS has not been fulfilled yet in the application made by the party. Held, accordingly. 3. Heard both sides and perused the case records. 4. I find that the appellant did not pay the amount of ₹ 1,96,500/- as claimed in its declaration filed under Kar Vivadh Samadhan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
