https://www.taxtmi.com/caselaws?id=93988 Settlement of a dispute under the Kar Vivad Samadhan Scheme, followed by issuance of Form 3, was treated as final and as conferring immunity from further proceedings on the same show cause notice. Once the duty demand stood settled, the authority lacked jurisdiction to continue adjudication on that notice or to impose consequential confiscation of goods and plant and machinery, or penalty. Trade notices issued by the Board were also relied on as supporting the bar on reopening settled matters. The settled cause of action could not be revived for further adjudication or ancillary penal action. en-us Mon, 14 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 12:24:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93988 Settlement of a dispute under the Kar Vivad Samadhan Scheme, followed by issuance of Form 3, was treated as final and as conferring immunity from further proceedings on the same show cause notice. Once the duty demand stood settled, the authority lacked jurisdiction to continue adjudication on that notice or to impose consequential confiscation of goods and plant and machinery, or penalty. Trade notices issued by the Board were also relied on as supporting the bar on reopening settled matters. The settled cause of action could not be revived for further adjudication or ancillary penal action. Case-Laws Central Excise Mon, 14 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93988