- (1.) The petitioner seeks a writ of mandamus commanding the Commissioner of Central Excise, Kanpur-I respondent to settle the case of the petitioner granting it the benefit of the provisions of Kar Vivad Samadhan Scheme.
(2.) The version of the petitioner is that it is engaged in the manufacture of M.S. ingots falling under Chapter Sub-Heading 7206.90 of the Central Excise Tariff Act, 1985 and is duly registered for the same with the Central Excise department. The petitioner was served with two show cause notices dated 24.8.1993 and 21.11.1994 alleging as to why Modvat credits amounting to Rs. 1,62,765 and Rs. 1,75,579 availed during the months of March and June, 1993 respectively be not disallowed as the same were availed of on the basis of invalid documents and as to why the said amounts be not recovered from it and as to why it may not be penalised for wrongly availing the Modvat credits. The petitioner filed objections to the said show cause notices. The Deputy Commissioner (Prev.) Central Excise Kanpur-I, rejected the objections of the petitioner and disallowed the Modvat credits of Rs. 3,38,284 and imposed a penalty of Rs. 3,50,000 on the petitioner. The petitioner preferred an appeal against the said order before the Commissioner (Appeals), Allahabad.
(3.) The Government of India by Finance Act, 1998 had introduced a Kar Vivad Samadhan Scheme, 1998. The scheme was intended to be a one time measure. The scheme was effective from 1.9.1998 to 31.12.1998, which was subsequently extended up to 31.1.1999.;