Judgment: 1. The Revenue is aggrieved with the Order-in-Appeal No.137/98 (TRY) dated 7.12.98.Against the said order, the respondent also had filed an appeal. Thereafter, the assessee had filed an application under Kar Vivad Samadan Scheme(KVSS) for settlement of the matter.The matter was settled under the KVS Scheme and the designated authority had issued Form 3 on 11.3.99 in full and final settlement of all the claims and granted immunity from further prosecution.Form-3 has been filed in this case and pointed out that the appeal of the Revenue against the impugned order does not survive.
2. Ld. DR was called upon to obtain a report from the Commissioner.Two opportunities have been given,but no report has come firth from the Commissioner despite SDR having written letters. In terms of law, the appeal of the Revenue does not survive as against the impugned order, the Commissioner has accepted From 2 under Scheme and settled the matter and issued From 3 granting immunity against further recovery of through proceedings.In that view of the matter, the Revenue appal is not maintainable and the same is rejected.The miscellaneous application is also disposed of accordingly.