https://www.taxtmi.com/caselaws?id=46562 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on tax arrears being determined as due or payable, or on a valid demand or show cause notice being issued, on or before 31 March 1998. A prior letter was held to be only an initiating communication because it did not quantify the demand or call for an answer under Section 11A of the Central Excise Act, 1944. Later notices concerning an earlier period did not cover the disputed period in question. The Scheme had to be applied strictly, and equitable considerations could not extend its scope; the claim under the Scheme therefore failed. en-us Wed, 26 Mar 2003 00:00:00 +0530 Sat, 21 Jun 2014 22:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46562 Eligibility under the Kar Vivad Samadhan Scheme, 1998 depended on tax arrears being determined as due or payable, or on a valid demand or show cause notice being issued, on or before 31 March 1998. A prior letter was held to be only an initiating communication because it did not quantify the demand or call for an answer under Section 11A of the Central Excise Act, 1944. Later notices concerning an earlier period did not cover the disputed period in question. The Scheme had to be applied strictly, and equitable considerations could not extend its scope; the claim under the Scheme therefore failed. Case-Laws Central Excise Wed, 26 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46562