https://www.taxtmi.com/caselaws?id=47813 Benefit under the Kar Vivad Samadhan Scheme, 1998 was unavailable where the duty liability had already attained finality through the appellate process and the Supreme Court, and the later writ petition did not preserve a bona fide pending dispute. The court treated the writ as an attempt to project artificial pendency after final adjudication, especially because the earlier proceedings were not fully disclosed and the merits or quantum of duty were no longer genuinely in issue. On that basis, the challenge to denial of Scheme benefits failed, and the assessee could not invoke the Scheme. en-us Wed, 19 Jul 2006 00:00:00 +0530 Sat, 31 Jul 2010 10:47:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47813 Benefit under the Kar Vivad Samadhan Scheme, 1998 was unavailable where the duty liability had already attained finality through the appellate process and the Supreme Court, and the later writ petition did not preserve a bona fide pending dispute. The court treated the writ as an attempt to project artificial pendency after final adjudication, especially because the earlier proceedings were not fully disclosed and the merits or quantum of duty were no longer genuinely in issue. On that basis, the challenge to denial of Scheme benefits failed, and the assessee could not invoke the Scheme. Case-Laws Central Excise Wed, 19 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47813