https://www.taxtmi.com/caselaws?id=102030 A settlement certificate under the Kar Vivad Samadhan Scheme barred further proceedings only for the quantified tax arrears it covered; proceedings concerning seized goods and the unquantified portion of the show cause notice were expressly kept alive. Because the impugned adjudication related to that excluded portion, the dispute was not fully and finally concluded under the Scheme. The principle of double jeopardy therefore did not apply, and adjudication on the seized goods remained maintainable against the assessee. en-us Tue, 02 Apr 2002 00:00:00 +0530 Mon, 13 Feb 2012 14:46:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102030 A settlement certificate under the Kar Vivad Samadhan Scheme barred further proceedings only for the quantified tax arrears it covered; proceedings concerning seized goods and the unquantified portion of the show cause notice were expressly kept alive. Because the impugned adjudication related to that excluded portion, the dispute was not fully and finally concluded under the Scheme. The principle of double jeopardy therefore did not apply, and adjudication on the seized goods remained maintainable against the assessee. Case-Laws Central Excise Tue, 02 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102030