https://www.taxtmi.com/caselaws?id=48446 Amounts paid before issuance of a demand notice or show cause notice were not treated as unpaid duty for disqualifying a declarant from Kar Vivad Samadhan Scheme relief under the Finance Act, 1998. The scheme applied only to duties, cesses, interest, fine or penalty forming the subject matter of a notice-based demand that remained unpaid on the declaration date. Payments made before notice were outside that disqualification, because they were not made pursuant to the notice-based arrear. The rejection of the declarations was therefore unsustainable, and the case was also noted as not falling within the section 95 exclusions. en-us Mon, 13 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48446 Amounts paid before issuance of a demand notice or show cause notice were not treated as unpaid duty for disqualifying a declarant from Kar Vivad Samadhan Scheme relief under the Finance Act, 1998. The scheme applied only to duties, cesses, interest, fine or penalty forming the subject matter of a notice-based demand that remained unpaid on the declaration date. Payments made before notice were outside that disqualification, because they were not made pursuant to the notice-based arrear. The rejection of the declarations was therefore unsustainable, and the case was also noted as not falling within the section 95 exclusions. Case-Laws Customs Mon, 13 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48446