ORDER

Heard parties.

2. This appeal is against a judgment dated 13.1.2000. The question before the Court is whether the respondents are entitled to the benefit of Kar Vivad Samadhan Scheme, 1998 (in short "KVSS").

3. Briefly stated the facts are that the respondents were clearing physicians samples. Between the Department and the respondents there was a dispute on the question how the value of the samples were to be worked out. A letter dated 26-7-1995 was issued by the Superintendent, Central Excise calling upon the respondents to calculate the value in a particular manner and to file a revised price declarations accordingly. The respondents were also asked to execute bonds.

4. Subsequently, two show cause notices dated 28.7.1995 and 25.10.1995 were issued to the respondents. Those show cause notices were for the period January to August, 1995. Pending adjudication of these proceedings, the respondents followed the directions issued in the letter dated 26-7-1995 and cleared the samples on the basis of a provisional assessment and on executing bonds/bank guarantees.

5. In respect of the two show cause notices, which had been issued, adjudication took place on 16th March, 1998. Thereafte