Gowri Shankar, Member (T)
1. The advocate for the appellant in Appeal E/1255/2000 points out that neither the appeal filed by the assessee nor the appeal by the department is maintainable for the reason that the issue has been settled under the Kar Vivad Samadhan Scheme, 1988, producing an order issued by the appropriate authority showing full and final settlement. Hence the appeal by the assessee is demised as withdrawn.
2. The department’s appeal will not survive since it relates to the liability by the assessee to pay interest. Such interest no longer need be paid once the duty demanded has been set aside and full and final settlement certificate under Kar Vivad Samadhan Scheme has been issued.
3. Both appeals dismissed.