UNION OF INDIA Vs. CHARAK PHARMACEUTICALS (INDIA) LTD.

JUDGEMENT

(1.) Heard parties.

(2.) This appeal is against a Judgement dated 13-1-2000. The question before the Court is whether the respondents are entitled to the benefit of the Kar Vivad Samadhan Scheme, 1998 (in short "KVSS").

(3.) Briefly stated, the facts are that the respondents were clearing physicians samples. Between the Department and the respondents there was a dispute on the question how the value of the samples was to be worked out. A letter dated 26-7-1995 was issued by the Superintendent, Central Excise calling upon the respondents to calculate the value in a particular manner and to file revised price declarations accordingly. The respondents were also asked to execute bonds.