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    <title>2008 (4) TMI 652 - CESTAT, AHMEDABAD</title>
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    <description>The Kar Vivad Samadhan Scheme settlement certificate, issued for the same show cause notice, was treated as covering the dispute in full even though the goods had been seized. The scheme was read as a mechanism for settling pending disputes at the adjudication or appeal stage, and no exclusion was identified for a seizure-related matter. Once the competent authority granted immunity in relation to that notice, the matter stood settled in toto, and the adjudicating authority could not proceed further on confiscation or penalty on the same notice.</description>
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      <description>The Kar Vivad Samadhan Scheme settlement certificate, issued for the same show cause notice, was treated as covering the dispute in full even though the goods had been seized. The scheme was read as a mechanism for settling pending disputes at the adjudication or appeal stage, and no exclusion was identified for a seizure-related matter. Once the competent authority granted immunity in relation to that notice, the matter stood settled in toto, and the adjudicating authority could not proceed further on confiscation or penalty on the same notice.</description>
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