https://www.taxtmi.com/caselaws?id=123095 A dispute settled under the Kar Vivad Samadhan Scheme attains finality once the designated authority accepts the settlement under Section 90 of the Finance Act, 1988. Section 92 bars further appellate proceedings on the settled issue, so a departmental appeal cannot revive or re-adjudicate the same order-in-original. The appellate authority therefore lacks jurisdiction to proceed against a matter already covered by the statutory settlement, and any order reopening that settled dispute is unsustainable. The assessee's position based on the settlement was upheld. en-us Tue, 20 Nov 2007 00:00:00 +0530 Thu, 06 Sep 2012 13:09:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123095 A dispute settled under the Kar Vivad Samadhan Scheme attains finality once the designated authority accepts the settlement under Section 90 of the Finance Act, 1988. Section 92 bars further appellate proceedings on the settled issue, so a departmental appeal cannot revive or re-adjudicate the same order-in-original. The appellate authority therefore lacks jurisdiction to proceed against a matter already covered by the statutory settlement, and any order reopening that settled dispute is unsustainable. The assessee's position based on the settlement was upheld. Case-Laws Central Excise Tue, 20 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123095