https://www.taxtmi.com/caselaws?id=107684 A dispute on assessable value, once finally settled under the Kar Vivad Samadhan Scheme for a particular period, cannot be reopened through a fresh show cause notice on the same valuation issue for the same goods and period by recasting the ground on a different factual basis. The earlier settlement gave the controversy finality, and fragmenting the dispute did not permit revival of the same assessment matter. The later notice was therefore unsustainable. en-us Tue, 18 Feb 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107684 A dispute on assessable value, once finally settled under the Kar Vivad Samadhan Scheme for a particular period, cannot be reopened through a fresh show cause notice on the same valuation issue for the same goods and period by recasting the ground on a different factual basis. The earlier settlement gave the controversy finality, and fragmenting the dispute did not permit revival of the same assessment matter. The later notice was therefore unsustainable. Case-Laws Central Excise Tue, 18 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107684