https://www.taxtmi.com/caselaws?id=117521 The High Court remanded the matter back to the Tribunal, emphasizing the need to assess if the appellant violated conditions of Notification No. 203/92-Cus. and the Value-Based Advance Licensing Scheme to qualify for the Amnesty Scheme. The Tribunal found that the appellant did not breach the conditions of the notification and thus was not eligible for the Amnesty Scheme. Additionally, the Tribunal ruled in favor of the appellant, acknowledging coercion by the department for interest payment and ordering a refund under Section 11BB of the Central Excise Act. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117521 The High Court remanded the matter back to the Tribunal, emphasizing the need to assess if the appellant violated conditions of Notification No. 203/92-Cus. and the Value-Based Advance Licensing Scheme to qualify for the Amnesty Scheme. The Tribunal found that the appellant did not breach the conditions of the notification and thus was not eligible for the Amnesty Scheme. Additionally, the Tribunal ruled in favor of the appellant, acknowledging coercion by the department for interest payment and ordering a refund under Section 11BB of the Central Excise Act. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117521