AKKAMMAL STEELS PVT. LTD., REP. BY ITS DIRECTOR K. VENKATESH, COIMBATORE Vs. THE COMMISSIONER OF CENTRAL EXCISE DESIGNATED AUTHORITY, COIMBATORE AND

JUDGEMENT

(1.) THESE writ petitions raise common questions of fact and law and were heard together and shall be governed by the common judgment.

(2.) THE petitioner is a Company incorporated under the Companies Act. It has filed the writ petitions to quash the proceedings dated 16.2.2000 in C.No.IV/16/131/98 and C.No.IV/16/132/98 and for a direction to the first respondent to issue certificate for full and final settlement of Tax Arrears in accordance with Section 90(2) read with Section 91 of the Finance (No.2) Act, 1998.

(3.) WHILE the matter stood thus, the Central Government issued a Scheme called "Kar Vivad Samadhan Scheme" by Finance (No.2) Act, 1998. This Scheme came into force on 1.9.1998 and was to remain in force till 31.12.1998. Pursuant to the aforesaid Scheme, the petitioner filed three declarations on 21.12.1998. The first respondent accepted the declarations and determined the tax arrears under three acknowledgment Sl.Nos.118, 119 and 120 and called upon the petitioner to pay the amount determined within 30 days. Petitioner paid the amount on 26.3.1999. Thereafter the petitioner was directed by the second respondent to withdraw W.P.6126 of 1998 and to furnish proof of the said withdrawal. Accordingly the petitioner withdrew the Writ Petition on 14.7.1999 and the aforesaid fact was intimated to the respondents. However, inspite of withdrawal of writ petition by the petitioner on the direction given by the respondents, the respondents have not issued the Certificate under the Kar Samadhan Scheme. Instead, the first respondent by an order dated 16.2.2000 has observed that the petitioner had admitted in the writ petition that second furnace was commissioned on 27.12.1997 and therefore, there was no dispute after 27.12.1997. This order is being impugned in this writ petition. The petitioner has also sought for a direction that the respondents should furnish the necessary certificate under the Kar Samadhan Scheme.