https://www.taxtmi.com/caselaws?id=46436 A prior departmental letter directing clearance of samples on a higher assessable value was treated as a show cause notice, so the refusal to entertain the KVSS declaration was unjustified. The differential excise duty was held to be "tax arrears" under Section 87(m) because it remained unpaid and arose from proceedings covered by a notice issued before 31 March 1998. The court also construed "show cause notice" broadly for KVSS purposes and directed the designated authority to process the declaration, quashing the impugned letter and demand cum show cause notice. en-us Thu, 13 Jan 2000 00:00:00 +0530 Sat, 17 Jul 2010 18:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46436 A prior departmental letter directing clearance of samples on a higher assessable value was treated as a show cause notice, so the refusal to entertain the KVSS declaration was unjustified. The differential excise duty was held to be "tax arrears" under Section 87(m) because it remained unpaid and arose from proceedings covered by a notice issued before 31 March 1998. The court also construed "show cause notice" broadly for KVSS purposes and directed the designated authority to process the declaration, quashing the impugned letter and demand cum show cause notice. Case-Laws Central Excise Thu, 13 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46436