https://www.taxtmi.com/caselaws?id=390334 The court found that the Sabka Vishwas Scheme, 2019 applies to cases involving confiscation and redemption fine, as the legislature did not intend to exclude them. The interpretation of "fine" under the Scheme includes redemption fine, not just the fine under the Central Excise Act. Eligibility criteria for declarants under the Scheme were upheld, and the court granted interim relief by allowing petitioners to file fresh declarations without payment of redemption fine pending further consideration, extending this benefit to similarly situated declarants. The matter was set for further review on 23rd January 2020. en-us Tue, 24 Dec 2019 00:00:00 +0530 Wed, 04 Nov 2020 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390334 The court found that the Sabka Vishwas Scheme, 2019 applies to cases involving confiscation and redemption fine, as the legislature did not intend to exclude them. The interpretation of "fine" under the Scheme includes redemption fine, not just the fine under the Central Excise Act. Eligibility criteria for declarants under the Scheme were upheld, and the court granted interim relief by allowing petitioners to file fresh declarations without payment of redemption fine pending further consideration, extending this benefit to similarly situated declarants. The matter was set for further review on 23rd January 2020. Case-Laws Central Excise Tue, 24 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390334