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    <title>2000 (8) TMI 705 - CEGAT, NEW DELHI</title>
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    <description>Where a show cause notice covering confiscation and duty-related penalty was settled under the Kar Vivad Samadhan Scheme, further adjudication on the same notice could not survive. Redemption fine on the confiscated molasses and tankers was therefore unsustainable, and a separate penalty under Section 11AC on the same settled subject matter was also not warranted. The stated principle is that statutory settlement under the Scheme bars continued proceedings for consequential monetary liabilities arising from the same cause of action.</description>
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      <title>2000 (8) TMI 705 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=97615</link>
      <description>Where a show cause notice covering confiscation and duty-related penalty was settled under the Kar Vivad Samadhan Scheme, further adjudication on the same notice could not survive. Redemption fine on the confiscated molasses and tankers was therefore unsustainable, and a separate penalty under Section 11AC on the same settled subject matter was also not warranted. The stated principle is that statutory settlement under the Scheme bars continued proceedings for consequential monetary liabilities arising from the same cause of action.</description>
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      <pubDate>Thu, 31 Aug 2000 00:00:00 +0530</pubDate>
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