Supreme Court · 2007 INSC 784 · Decided 26 July 2007
M/S. Swan Mills LTD. v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2007 INSC 784 · [2007] 8 S.C.R. 531
- Case number
- CIVIL APPEAL No. 3281/2007
- Decided
- 26 July 2007
- Bench
- ARIJIT PASAYAT, D.K. JAIN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
B .. :/... Central Excises Act, 1944: Kar Vivad Samadhan Scheme, 1998-Finance Act, 1998~ss.89, 95(i)(c)-Jncome Tax Act, 1961-ss. 246 and 264-Demand notices-, c Confirmed by Commissioner (appeals)-Appeal to tribunal-Meanwhile KVSS; declaration filed by assessee-Rejection of, on the ground that was not condoned hence assess"!ent had become final-Challenge against-Held: Tribunal had held that appeal was within time-That being D ,,, so, appeal was to be treated as pending-Since KVSS was applicable to all ~ pending matters, order of rejection of KVSS declaration is set aside. Kar
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