IN THE HIGH COURT OF JUDICATURE AT BOMBAY NAGPUR BENCH AT NAGPUR CENTRAL EXCISE APPEAL NO.39/2005 COMMISSIONER OF CENTRAL EXCISE NAGPUR ..VS.. M/S SAGAR STEEL INDUSTRIES AKOLA AND ANOTHER - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Office Notes, Office Memoranda of Coram, Court's or Judge's orders appearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Shri S.K. Mishra, advocate for petitioner Shri A.S. Chandurkar, advocate for respondent no.1 CORAM : SMT. VASANTI A. NAIK & P.B. VARALE, JJ. DATE : AUGUST, 11 2011. We see nothing wrong with the order passed by the Customs Excise and Service Tax Appellate Tribunal on 25.10.2009 dismissing the appeal filed by the appellant as abated as the respondent – assessee has settled his dues under the provisions of the Kar Vivad Samadhan Scheme 1998. It appears that two appeals were pending before the Customs Excise and Service Appellate Tribunal, one filed by the respondent – assessee and the other field by the appellant department. In the Kar Vivad Samadhan Scheme both these appeals were liable to be disposed of in view of the fact that the respondent assessee had settled his dues in both the appeals under the scheme, but the appellant/department prosecuted the appeal before the Tribunal on an erroneous assumption that the assessee had not settled the dues in respect of the appeal filed by the appellant – department. In such circumstances the Customs Excise and Service Appellate Tribunal rightly held that the appeal filed by the department was liable to be dismissed as abated. Since in the facts of the case no substantial question of law arises for determination in this appeal, the same is dismissed with no order as to costs. JUDGE JUDGE SMP