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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Threshold-based relief under legacy dispute resolution scheme reduces tax dues by category, subject to pre-deposit deduction.</h1> The Scheme fixes relief percentages for disclosed legacy Central Excise and Service Tax liabilities according to the liability's category and size, denies relief for voluntary disclosures, and requires deduction of any pre-deposit or deposits made during enquiry, investigation or audit from the amount payable as indicated by the designated committee, with no refund where prior deposits exceed the indicated payable amount.

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