2004 (3) TMI 85

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..... trol) Appellate Tribunal (CEGAT) dated 2-2-1998, by which the petitioner-companies were imposed a penalty of Rs. 1,50,000/- and Rs. 1,00,000/- respectively. The said writ petition was presented before the Registry on 28-12-1998. However, it was admitted only on 15-2-1999. In the meanwhile, the petitioner made a declaration to avail the benefit of Kar Vivad Samadhan Scheme invoking Section 95(i)(c) .....

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..... the benefit of Section 95(ii)(c) of the Finance (No. 2) Act, 1998, on the ground that the scheme was in force only till 31-12-1998 and the writ petition preferred by the petitioner was admitted only on 15-2-1999. 3. Aggrieved by the same, the petitioner seeks to issue Writ of Certiorarified Mandamus calling for the records of the respondent relating to order dated 28-5-1999 made in F. No. KVS/D .....

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..... e word 'pending' would mean 'undecided issues' and a legal proceeding is deemed to be pending as soon as it is commenced and until it is concluded. But, nevertheless the commencement of the legal proceedings would not mean the mere presenting of papers to the Registry. I find from the original records that eventhough the papers were presented on 28-12-1998, the papers were returned from the regist .....

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