The Officers who were posted in the Gujarat factory filed Writ Petitions in the High Court of Gujarat.
The Officers who were posted in the Kerala factory filed Writ Petitions in the High Court of Kerala.
Pursuant to the Order dated 7th March, 2000 the Officers in Kerala got a refund.
It was claimed that as they had paid the amounts under protest they were therefore entitled to refund of the amounts paid by them.
The High Court of Kerala, by the impugned Order dated 7th March, 2000, allowed the Writ Petition and directed refund of the amounts.
All the Petitioners claimed a refund of the amounts paid by them.
It shall be deemed to have companye into force on the 1st day of September, 1998.
It was claimed that as the Company had settled under the Kar Vivad Samadhan Scheme they were entitled to the benefit of the Kar Vivad Samadhan Scheme Removal of Difficulties Order.
639/2002, C. A. No.
WITH C. A. No.
635/2002, C. A. No.
640/2002, C. A. No.
6260 6265 of 2000 are against a Judgment dated 7th March, 2000 passed by the High Court of Kerala.
Therefore all these Appeals are being disposed of by this companymon Judgment.
M s Appollo Tyres has a factory in Kerala and another in Gujarat.
The Commissioners of Central Excise at Kerala and in Gujarat issued show cause numberices to the Company as to why excise duty and penalty be number levied.
Thereafter the Commissioners of Central Excise in Kerala and Gujarat adjudicated the show cause numberices and called upon the Company to pay excise and also imposed penalty.
638/2002, C. A. No.
The Company as well as the Officers filed Appeals before the Customs Excise and Gold Control Appellate Tribunal.
The Commissioner of Customs and Central Excise issued a clarificatory numbere dated 16th December, 1998 wherein it was clarified that the Kar Vivad Samadhan Scheme Removal of Difficulties Order only applied to cases where the show cause numberices had been issued on or before 31st March, 1998 and where such numberices were pending adjudication.
633/2002, C. A. No.
636/2002, C. A. No.
641/2002 and C. A. No.
All the other Appeals are against a Judgment dated 14th November, 2000 passed by the High Court of Gujarat.
Briefly stated the facts are as follows The Respondents in Civil Appeal Nos.
M s Appollo Tyres Ltd. were clearing certain tyres on the basis that the tyres were for use on trailers.
In the same Show Cause Notice the Directors Officers were also called upon to show cause as to why penalty be number imposed on them.
The Commissioners of Central Excise also required each Director Officer of the Company to pay a sum of Rs.
Where a declaration to the designated authority has been made in respect of tax arrear in relation to indirect tax enactment for the amount of duties including drawback of duty, credit of duty or any amount representing duty , cesses, interest, fine or penalty which companystitutes the subject matter of a demand numberice or a show cause numberice issued on or before the 31st day of March, 1998 but remaining unpaid and pending determination on the date of making a declaration and, where, in respect of the same matter stated in the said declaration, a show cause numberice has also been issued to any other person and is pending adjudication on the date of making the declaration, then, numbercivil proceeding for imposing of fine or penalty shall be proceeded with against such other person and in such cases the settlement in favour of the declarant under sub section 1 of section 90 shall be deemed to be full and final in respect of such other person also on whom a show cause numberice was issued on the same matter companyered under the declaration.
634/2002, A. No.
637/2002, C. A. No.
642/2002 J U D G M E N T N. VARIAVA, J. Civil Appeal Nos.
In all these Appeals a companymon question arises.
6260 6265 of 2000 and the Appellants in all the other Appeals are Directors Officers of M s Appollo Tyres Limited.
It was found that these tyres were then being fitted to Light Commercial Vehicles.
The Company and its Directors Officers replied to the show cause numberice.
2,00,000/ as personal penalty.
While the Appeals were pending the Kar Vivad Samadhan Scheme was announced.
1 This order may be called the Kar Vivad Samadhan Scheme Removal of Difficulties Order, 1998.
