TIME PACKAGING LTD. Vs. UNION OF INDIA

JUDGEMENT

(1.) This Petition under Article 226 of the Constitution of India challenges the manner in which the petitioners' application for settlement under the Kar Vivad Samadhan Scheme, 1998 ['the said Scheme' for short] issued as a part of the Finance (No.2) Act, 1998 was rejected. In case, the above challenge is rejected in view of the plain language of section 90(2) of the said Scheme, then the petitioners pray that Section 90(2) of the said Scheme be struck down to the extent it seeks to compute time from the date of passing of order as being arbitrary and violative of the Constitution of India.

(2.) This Petition was admitted on 26/08/2003. At that time, interim relief was granted to the petitioners restraining the respondents from recovering any amounts due by it under the Central Excise Act, 1944 (said Act) in respect of which the petitioners had made an application under the said Scheme. Thus demand notices dtd.12/06/2003, 17/06/2003 and 26/06/2003 being Exhibits 'L', 'L1' and 'L2' to the petition were stayed.

(3.) The controversy in the present Petition arises in the backdrop of the following facts :