https://www.taxtmi.com/caselaws?id=438434 For Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "quantified" duty means a written communication of duty payable on record before 30.06.2019, and it need not originate only from the department. Where the assessee itself furnished written statements and calculation sheets admitting the duty liability during enquiry or investigation, and the department did not dispute that computation, the liability was treated as quantified within the statutory definition. The later issue of a show cause notice did not negate the earlier written admission. The rejection of the declaration for alleged non-quantification was therefore unsustainable, and the assessee was entitled to the Scheme benefit and discharge certificate. en-us Fri, 19 May 2023 00:00:00 +0530 Wed, 14 Jan 2026 15:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438434 For Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, "quantified" duty means a written communication of duty payable on record before 30.06.2019, and it need not originate only from the department. Where the assessee itself furnished written statements and calculation sheets admitting the duty liability during enquiry or investigation, and the department did not dispute that computation, the liability was treated as quantified within the statutory definition. The later issue of a show cause notice did not negate the earlier written admission. The rejection of the declaration for alleged non-quantification was therefore unsustainable, and the assessee was entitled to the Scheme benefit and discharge certificate. Case-Laws Central Excise Fri, 19 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438434