9911796707
TMI Blog2000 (3) TMI 68X X X X Extracts X X X X X X X X Extracts X X X X ..... and paid the tax of Rs. 9,33,442/-. By the impugned order dated 11-10-1999, the Commissioner of Customs and Central Excise, who is the competent authority under the scheme, declined to extend the benefit under the scheme on the following reasoning : "You are not entitled to avail the benefits of the Kar Vivad Samadhan Scheme, 1998 in respect of tax arrears demanded vide show-cause notice C. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1st April, 1998 comes under the said definition. Under Section 88 of the Act, the declaration has to be filed before the designated authority before the stipulated due date. If such declaration relating to tax arrear in accordance with the provisions of Section 89 of the Act is filed, the amount payable under the scheme by the declarant shall be fifty per cent of the amount of duty due or payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Counsel for the petitioner. We cannot accept this contention in the face of the express provisions of the scheme. The petitioner should either go by the scheme or contest the proceedings in accordance with the provisions of the Act. It is not open to the petitioner to request the competent authority to go behind the scheme, enter into an independent assessment or calculation of the duty and rece ..... X X X X Extracts X X X X X X X X Extracts X X X X
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