M/S Swan Mills Ltd vs Union Of India And Ors

The Supreme Court addressed the appeal against the Bombay High Court's dismissal of a writ petition concerning the rejection of the appellant's declaration under Section 89 of the Finance Act, 1998, related to the 'Kar Vivad Samadhan Scheme, 1998'. The Court held that the appeal before the Commissioner of Central Excise (Appeals) was indeed within the limitation period, thus setting aside the earlier rejection by the Designated Authority. The Court emphasized the importance of adhering to procedural timelines in tax matters and directed the Commissioner to reconsider the appellant's application under the KVSS in light of the Tribunal's findings.