https://www.taxtmi.com/caselaws?id=47709 Once provisional assessments for a duty period are finalised and the dispute is settled under the Kar Vivad Samadhan Scheme, 1998, no fresh duty demand can be raised for the same period, because the liability for that period stands concluded and a second assessment on identical facts is impermissible. Penalty under Rule 9(2) of the Central Excise Rules, 1944 also cannot be sustained without a finding of clandestine removal or other removal contrary to the assessment framework, and no further duty or penalty survives for the settled period. The result is final closure of the dispute for that period. en-us Tue, 22 Aug 2006 00:00:00 +0530 Tue, 30 Dec 2014 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47709 Once provisional assessments for a duty period are finalised and the dispute is settled under the Kar Vivad Samadhan Scheme, 1998, no fresh duty demand can be raised for the same period, because the liability for that period stands concluded and a second assessment on identical facts is impermissible. Penalty under Rule 9(2) of the Central Excise Rules, 1944 also cannot be sustained without a finding of clandestine removal or other removal contrary to the assessment framework, and no further duty or penalty survives for the settled period. The result is final closure of the dispute for that period. Case-Laws Central Excise Tue, 22 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47709